https://www.taxtmi.com/forum/issue?id=111864 Levy of service tax rests on the service provider because the place of provision and receipt of the recruitment service is in India. Reimbursement by the Indian subsidiary to its foreign parent for amounts the parent paid to an Indian recruitment agency is a cost recovery and not a taxable service. The taxable value, if any, is determined by the recruitment agency's bills; the intercompany recharge does not create a separate service tax liability for the subsidiary. en-us Wed, 03 May 2017 12:47:47 +0530 Thu, 23 Jan 2025 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111864 Levy of service tax rests on the service provider because the place of provision and receipt of the recruitment service is in India. Reimbursement by the Indian subsidiary to its foreign parent for amounts the parent paid to an Indian recruitment agency is a cost recovery and not a taxable service. The taxable value, if any, is determined by the recruitment agency's bills; the intercompany recharge does not create a separate service tax liability for the subsidiary. Discussion-Forum Service Tax Wed, 03 May 2017 12:47:47 +0530 https://www.taxtmi.com/forum/issue?id=111864