Reverse charge for arbitral services places service tax liability on recipient business entities located in taxable territory exceeding turnover threshold. Service tax on services provided by an arbitral tribunal, including individual arbitrators, is payable by the service recipient under the reverse charge mechanism when the recipient is a business entity located in the taxable territory whose turnover in the preceding financial year exceeds the prescribed threshold; services to non business persons or business entities below the threshold remain exempt under the exemption notification.
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 for arbitral services places service tax liability on recipient business entities located in taxable territory exceeding turnover threshold.
Service tax on services provided by an arbitral tribunal, including individual arbitrators, is payable by the service recipient under the reverse charge mechanism when the recipient is a business entity located in the taxable territory whose turnover in the preceding financial year exceeds the prescribed threshold; services to non business persons or business entities below the threshold remain exempt under the exemption notification.
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