https://www.taxtmi.com/caselaws?id=244362 Service tax under the reverse charge mechanism was not payable for overseas services where no remuneration or consideration had been paid. The liability to tax depended on payment for the service, and since the amount paid to the foreign provider was nil, the prerequisite for fastening service tax liability was absent. The factual finding on absence of consideration was decisive, and the Revenue's appeal was dismissed. en-us Fri, 10 Jan 2014 00:00:00 +0530 Mon, 24 Feb 2014 05:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244362 Service tax under the reverse charge mechanism was not payable for overseas services where no remuneration or consideration had been paid. The liability to tax depended on payment for the service, and since the amount paid to the foreign provider was nil, the prerequisite for fastening service tax liability was absent. The factual finding on absence of consideration was decisive, and the Revenue's appeal was dismissed. Case-Laws Service Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244362