Reverse charge mechanism: importer liable for service tax on foreign-to-India vessel transportation to customs station. Amendment clarifies reverse charge liability: a business entity in the taxable territory who is a litigant, applicant or petitioner is the recipient of legal services; non-assessee online recipient is as defined in Service Tax Rules; and the importer is liable to pay service tax for vessel transportation of goods from outside India up to the customs station of clearance when both provider and recipient are located in non-taxable territory.