Reverse charge liability on services from non-residents arises for recipients in India, requiring defence of levy applicability. Service tax depends on place of receipt and provider status: services received outside India from non-residents are taxable only from enactment of the relevant territorial provision, while services provided by non-residents without Indian office and received in India attract reverse charge liability for the recipient under the notification-based scheme; field formations must defend the reverse charge position for services received in India and apply the INSA territorial rule for services received outside India, examining the factual question of place of receipt in pending disputes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge liability on services from non-residents arises for recipients in India, requiring defence of levy applicability.
Service tax depends on place of receipt and provider status: services received outside India from non-residents are taxable only from enactment of the relevant territorial provision, while services provided by non-residents without Indian office and received in India attract reverse charge liability for the recipient under the notification-based scheme; field formations must defend the reverse charge position for services received in India and apply the INSA territorial rule for services received outside India, examining the factual question of place of receipt in pending disputes.
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