https://www.taxtmi.com/caselaws?id=162859 Service tax on consultancy services received from a foreign provider was treated as payable by the service receiver where the contract placed the actual tax burden on the receiver and the provider's role was limited to furnishing notices and supporting documents. Rule 6(1) of the Service Tax Rules, 1994, as applicable before and after amendment, did not shift that liability away from the receiver on these facts. Mere provision of premises within the receiver's building was insufficient to show an independent office of the foreign provider in India. The Tribunal's contrary view was therefore unsustainable. en-us Tue, 25 Jul 2006 00:00:00 +0530 Thu, 29 Feb 2024 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162859 Service tax on consultancy services received from a foreign provider was treated as payable by the service receiver where the contract placed the actual tax burden on the receiver and the provider's role was limited to furnishing notices and supporting documents. Rule 6(1) of the Service Tax Rules, 1994, as applicable before and after amendment, did not shift that liability away from the receiver on these facts. Mere provision of premises within the receiver's building was insufficient to show an independent office of the foreign provider in India. The Tribunal's contrary view was therefore unsustainable. Case-Laws Service Tax Tue, 25 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162859