TaxTMI 
TaxTMI 
Dear All My query relates to Registration under section 69 of Service tax rule 1994. If a Foreign Company is having a PE in India and it provides service to some other unrelated Indian Company. Invoice will no where mentioned the name of PE. It will be raised by the Foreign Company.PE is no where involved in the provision of services Query: Does Foreign Company require to be registered under Service Tax.
Service Tax-Registration
26 Nov 2010 
6 Replies 
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Reverse charge mechanism: Indian recipient liable for imported services even if foreign supplier has an in country PE.
When services are provided from outside India by a foreign company but received in India, the Indian recipient is liable under the Reverse Charge scheme; the foreign provider's permanent establishment in India does not itself make the provider liable for registration or tax where the PE is not involved and the services are rendered and invoiced from abroad. (AI Summary)
When services are provided from outside India by a foreign company but received in India, the Indian recipient is liable under the Reverse Charge scheme; the foreign provider's permanent establishment in India does not itself make the provider liable for registration or tax where the PE is not involved and the services are rendered and invoiced from abroad. (AI Summary)