https://www.taxtmi.com/highlights?id=27253 Place of receipt of services - within in domestic services or outside India - location of fixed establishment. - RIL was not paying service tax on the belief that the imported services are used outside the territorial waters of India viz., beyond 12 nautical miles (NM) to which provisions of the Finance Act, 1994 are not extended. - services provided to the sea-bed are not taxable - AT en-us Mon, 08 Feb 2016 13:44:24 +0530 Mon, 08 Feb 2016 13:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27253 Place of receipt of services - within in domestic services or outside India - location of fixed establishment. - RIL was not paying service tax on the belief that the imported services are used outside the territorial waters of India viz., beyond 12 nautical miles (NM) to which provisions of the Finance Act, 1994 are not extended. - services provided to the sea-bed are not taxable - AT Highlights Service Tax Mon, 08 Feb 2016 13:44:24 +0530 https://www.taxtmi.com/highlights?id=27253