Clarification regarding leviability of service tax in respect of services provided by arbitral tribunal and members of such tribunal

Reverse charge mechanism applies to arbitral tribunal services; recipient business in taxable territory must discharge service tax liability.

Services provided by an arbitral tribunal, including its individual arbitrators, are taxable and subject to the reverse charge mechanism where the recipient is a business entity located in the taxable territory with turnover exceeding the small-turnover threshold in the preceding financial year; services to non-business recipients or businesses below that threshold remain exempt under the relevant notification.