https://www.taxtmi.com/forum/issue?id=3908 Whether travel and related expenses incurred abroad by company executives attract reverse charge depends on the service's nature and source. Air travel is generally taxed under the air travel agent service when provided by an Indian agent; foreign accommodation is classed as short term accommodation but, if provided by a hotel located abroad under the provisions for services provided from outside India, it does not create a reverse charge under Section 66A. Services from an overseas branch may raise different issues under the Explanation to Section 66A, so factual details are necessary to determine liability. en-us Thu, 15 Mar 2012 13:42:24 +0530 Thu, 23 Jan 2025 15:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3908 Whether travel and related expenses incurred abroad by company executives attract reverse charge depends on the service's nature and source. Air travel is generally taxed under the air travel agent service when provided by an Indian agent; foreign accommodation is classed as short term accommodation but, if provided by a hotel located abroad under the provisions for services provided from outside India, it does not create a reverse charge under Section 66A. Services from an overseas branch may raise different issues under the Explanation to Section 66A, so factual details are necessary to determine liability. Discussion-Forum Service Tax Thu, 15 Mar 2012 13:42:24 +0530 https://www.taxtmi.com/forum/issue?id=3908