https://www.taxtmi.com/article/detailed?id=5861 Only services provided in the taxable territory are liable to service tax; the Place of Provision of Services Rules, 2012 and the Finance Act amendments determine whether the place of provision falls within taxable territory. Location of provider or receiver is found by sequentially assessing registration premises, business or fixed establishment, the establishment most directly concerned, or usual residence. Ordinarily the provider in taxable territory pays tax; if the provider is outside taxable territory and the place of provision is within taxable territory, the receiver pays under the reverse charge mechanism, with specified exemptions. en-us Wed, 08 Oct 2014 07:58:53 +0530 Wed, 08 Oct 2014 07:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5861 Only services provided in the taxable territory are liable to service tax; the Place of Provision of Services Rules, 2012 and the Finance Act amendments determine whether the place of provision falls within taxable territory. Location of provider or receiver is found by sequentially assessing registration premises, business or fixed establishment, the establishment most directly concerned, or usual residence. Ordinarily the provider in taxable territory pays tax; if the provider is outside taxable territory and the place of provision is within taxable territory, the receiver pays under the reverse charge mechanism, with specified exemptions. Articles Service Tax Wed, 08 Oct 2014 07:58:53 +0530 https://www.taxtmi.com/article/detailed?id=5861