https://www.taxtmi.com/forum/issue?id=24 Applicability of service tax depends on territorial provision: the recipient is liable only if the service is provided in India; cross border services supplied entirely outside India do not attract service tax. The document records queries about registration procedure and retrospective consequences but provides no guidance beyond the territorial test for liability. en-us Tue, 20 Dec 2005 16:50:40 +0530 Thu, 23 Jan 2025 15:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=24 Applicability of service tax depends on territorial provision: the recipient is liable only if the service is provided in India; cross border services supplied entirely outside India do not attract service tax. The document records queries about registration procedure and retrospective consequences but provides no guidance beyond the territorial test for liability. Discussion-Forum Service Tax Tue, 20 Dec 2005 16:50:40 +0530 https://www.taxtmi.com/forum/issue?id=24