https://www.taxtmi.com/article/detailed?id=331 The service provider is ordinarily liable to pay service tax, but statutory exceptions include government notifications and a place-of-provision rule treating cross-border services received in India as provided by the recipient. Rule 2(d) lists specific categories (telecom licensees, insurers/re-insurers, recipients of cross-border services, consignors/consignees in goods transport, mutual funds, and sponsors) who are statutorily liable for payment in respect of particular services. Case authorities address conflicts between contractual allocations and statutory liability and note that tax already paid and returned by another party has been treated as discharge of liability in certain instances. en-us Fri, 10 Apr 2009 00:00:00 +0530 Fri, 10 Apr 2009 21:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=331 The service provider is ordinarily liable to pay service tax, but statutory exceptions include government notifications and a place-of-provision rule treating cross-border services received in India as provided by the recipient. Rule 2(d) lists specific categories (telecom licensees, insurers/re-insurers, recipients of cross-border services, consignors/consignees in goods transport, mutual funds, and sponsors) who are statutorily liable for payment in respect of particular services. Case authorities address conflicts between contractual allocations and statutory liability and note that tax already paid and returned by another party has been treated as discharge of liability in certain instances. Articles Service Tax Fri, 10 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=331