Reverse charge liability for services of arbitral tribunals places tax obligation on recipient business entities in taxable territory. Services provided by an arbitral tribunal, including individual arbitrators, to a business entity located in the taxable territory with turnover above the exemption threshold are taxable under the reverse charge mechanism, with the recipient liable to discharge the service tax; references to arbitral tribunal include the natural persons composing it and recent amendments do not change this liability position.
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 for services of arbitral tribunals places tax obligation on recipient business entities in taxable territory.
Services provided by an arbitral tribunal, including individual arbitrators, to a business entity located in the taxable territory with turnover above the exemption threshold are taxable under the reverse charge mechanism, with the recipient liable to discharge the service tax; references to arbitral tribunal include the natural persons composing it and recent amendments do not change this liability position.
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