Service tax territorial nexus clarified: foreign suppliers with no office in India subject to charge when fixed establishment or residence exists. The amendment substitutes 'formed or registered under' for the previous entity description language and replaces the territorial nexus provision to provide that any taxable service provided by a person who has a business, a fixed establishment, or whose permanent address or usual residence is outside India, and who does not have any office in India, falls within the 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.
Service tax territorial nexus clarified: foreign suppliers with no office in India subject to charge when fixed establishment or residence exists.
The amendment substitutes "formed or registered under" for the previous entity description language and replaces the territorial nexus provision to provide that any taxable service provided by a person who has a business, a fixed establishment, or whose permanent address or usual residence is outside India, and who does not have any office in India, falls within the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
