https://www.taxtmi.com/acts?id=846 Charge of Service Tax on services provided from outside India and received by persons in India treats such services as taxable services provided by the recipient in India, with an exception for individuals receiving services for non business personal use; separate permanent establishments in India and abroad are treated as distinct persons, branches or agencies count as business establishments, and a corporate's place of incorporation counts as its usual place of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 26 Aug 2015 16:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=846 Charge of Service Tax on services provided from outside India and received by persons in India treats such services as taxable services provided by the recipient in India, with an exception for individuals receiving services for non business personal use; separate permanent establishments in India and abroad are treated as distinct persons, branches or agencies count as business establishments, and a corporate's place of incorporation counts as its usual place of residence. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=846