https://www.taxtmi.com/forum/issue?id=2254 Dividend or debenture payment services made in foreign currency to foreign parties are not taxable under the reverse charge because the recipient is not located in India and the service is not received or used in India; the reverse charge applies only where the recipient has a place of business, fixed establishment, permanent address or usual residence in India, and special rules about individual non business use and provider establishment location are exceptions applicable in other circumstances. en-us Sat, 18 Sep 2010 14:23:55 +0530 Thu, 23 Jan 2025 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2254 Dividend or debenture payment services made in foreign currency to foreign parties are not taxable under the reverse charge because the recipient is not located in India and the service is not received or used in India; the reverse charge applies only where the recipient has a place of business, fixed establishment, permanent address or usual residence in India, and special rules about individual non business use and provider establishment location are exceptions applicable in other circumstances. Discussion-Forum Service Tax Sat, 18 Sep 2010 14:23:55 +0530 https://www.taxtmi.com/forum/issue?id=2254