https://www.taxtmi.com/forum/issue?id=4770 Services procured from a Singapore resident for exploring partnership or joint venture opportunities are chargeable to service tax when the recipient is in the taxable territory and the service is not on the Negative List; under Item No. 10 of Reverse Charge Notification No. 30/2012 the Indian recipient must discharge the entire service tax liability (reverse charge), cited at an effective rate of 12.36%. The question of withholding tax (TDS) on payments to the Singapore resident under varying PAN scenarios remains unanswered in the supplied text. en-us Sat, 29 Sep 2012 12:29:27 +0530 Thu, 23 Jan 2025 15:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4770 Services procured from a Singapore resident for exploring partnership or joint venture opportunities are chargeable to service tax when the recipient is in the taxable territory and the service is not on the Negative List; under Item No. 10 of Reverse Charge Notification No. 30/2012 the Indian recipient must discharge the entire service tax liability (reverse charge), cited at an effective rate of 12.36%. The question of withholding tax (TDS) on payments to the Singapore resident under varying PAN scenarios remains unanswered in the supplied text. Discussion-Forum Service Tax Sat, 29 Sep 2012 12:29:27 +0530 https://www.taxtmi.com/forum/issue?id=4770