Reverse charge on arbitral services applies: business entity recipients meeting turnover threshold must pay service tax on tribunal services. Reverse charge applies to services provided by an arbitral tribunal, including individual arbitrators, where the recipient is a business entity located in the taxable territory and exceeds the statutory turnover threshold in the preceding year; services to non-business recipients or to businesses below the threshold are exempt.
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 on arbitral services applies: business entity recipients meeting turnover threshold must pay service tax on tribunal services.
Reverse charge applies to services provided by an arbitral tribunal, including individual arbitrators, where the recipient is a business entity located in the taxable territory and exceeds the statutory turnover threshold in the preceding year; services to non-business recipients or to businesses below the threshold are exempt.
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