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of <h1>India Amends Reverse Charge Mechanism: Importers Liable for Service Tax on Overseas Vessel Transport Services.</h1> The Government of India has issued Notification No. 15/2017 to amend Notification No. 30/2012-Service Tax, concerning the Reverse Charge Mechanism. Effective from April 23, 2017, the amendments redefine certain terms. Explanation III designates the business entity in the taxable territory as the recipient of legal services. Explanation IV clarifies the term 'non-assesse online recipient' as per the Service Tax Rules, 1994. Explanation V specifies that for services involving transportation of goods by vessel from outside India to a customs station in India, the importer is liable for service tax, not the service provider.
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