https://www.taxtmi.com/forum/issue?id=110232 Franchisor in taxable territory receives franchise fees from a franchisee in a non taxable territory; under the Place of Provision Rules the place of supply is the recipient's location (Jammu) so the service is not subject to service tax, SBC is not leviable, and any availed input credit must be reversed at the prescribed rate. The Reverse Charge entry cited applies to services supplied from non taxable to taxable territories and therefore does not cover this fact pattern. Report reversals in the ST 3 return cenvat/credit columns. en-us Sat, 23 Apr 2016 15:16:41 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110232 Franchisor in taxable territory receives franchise fees from a franchisee in a non taxable territory; under the Place of Provision Rules the place of supply is the recipient's location (Jammu) so the service is not subject to service tax, SBC is not leviable, and any availed input credit must be reversed at the prescribed rate. The Reverse Charge entry cited applies to services supplied from non taxable to taxable territories and therefore does not cover this fact pattern. Report reversals in the ST 3 return cenvat/credit columns. Discussion-Forum Service Tax Sat, 23 Apr 2016 15:16:41 +0530 https://www.taxtmi.com/forum/issue?id=110232