https://www.taxtmi.com/circulars?id=52920 Service tax depends on place of receipt and provider status: services received outside India from non-residents are taxable only from enactment of the relevant territorial provision, while services provided by non-residents without Indian office and received in India attract reverse charge liability for the recipient under the notification-based scheme; field formations must defend the reverse charge position for services received in India and apply the INSA territorial rule for services received outside India, examining the factual question of place of receipt in pending disputes. en-us Wed, 30 Jun 2010 00:00:00 +0530 Wed, 23 Jul 2014 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52920 Service tax depends on place of receipt and provider status: services received outside India from non-residents are taxable only from enactment of the relevant territorial provision, while services provided by non-residents without Indian office and received in India attract reverse charge liability for the recipient under the notification-based scheme; field formations must defend the reverse charge position for services received in India and apply the INSA territorial rule for services received outside India, examining the factual question of place of receipt in pending disputes. Circulars Service Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52920