Reverse charge for cross-border services makes the service recipient liable to pay service tax for services received from abroad. Reverse charge applies where taxable services provided or agreed to be provided by a person located in a non-taxable territory are received by a person located in the taxable territory, and the liability to discharge service tax is placed on the service recipient in the taxable territory while the provider in the non-taxable territory bears no tax.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge for cross-border services makes the service recipient liable to pay service tax for services received from abroad.
Reverse charge applies where taxable services provided or agreed to be provided by a person located in a non-taxable territory are received by a person located in the taxable territory, and the liability to discharge service tax is placed on the service recipient in the taxable territory while the provider in the non-taxable territory bears no tax.
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