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        Case ID :
        Service Tax

        Amends notification no. 36/2004 – the recipient of services liable to pay service tax - 009/2006 - Service Tax

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        Recipient liable to pay service tax for taxable services provided from abroad and received in India under reverse charge. Amendment designates the recipient of services as liable under the service tax reverse charge framework where a taxable service is provided from a country other than India and received in India, replacing the earlier text of paragraph (B) in the principal 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.

                                Recipient liable to pay service tax for taxable services provided from abroad and received in India under reverse charge.

                                Amendment designates the recipient of services as liable under the service tax reverse charge framework where a taxable service is provided from a country other than India and received in India, replacing the earlier text of paragraph (B) in the principal notification.


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