https://www.taxtmi.com/forum/issue?id=106822 Banking services to an account holder are treated as provided at the location of the bank; if the bank is located outside India, the place of provision is outside India and service tax does not arise, so reverse charge does not apply. If the recipient is not an account holder, the general place-of-provision rule may make the service taxable in India and attract reverse charge liability for the Indian recipient. en-us Tue, 20 May 2014 18:15:59 +0530 Thu, 23 Jan 2025 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106822 Banking services to an account holder are treated as provided at the location of the bank; if the bank is located outside India, the place of provision is outside India and service tax does not arise, so reverse charge does not apply. If the recipient is not an account holder, the general place-of-provision rule may make the service taxable in India and attract reverse charge liability for the Indian recipient. Discussion-Forum Service Tax Tue, 20 May 2014 18:15:59 +0530 https://www.taxtmi.com/forum/issue?id=106822