https://www.taxtmi.com/highlights?id=37518 BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on the basis of the place of consumption, not the place of performance of service - As such, the appellants are liable to pay service tax on the services, which they received from various vendors located outside India. - AT en-us Sat, 13 Jan 2018 12:53:30 +0530 Sat, 13 Jan 2018 12:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37518 BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on the basis of the place of consumption, not the place of performance of service - As such, the appellants are liable to pay service tax on the services, which they received from various vendors located outside India. - AT Highlights Service Tax Sat, 13 Jan 2018 12:53:30 +0530 https://www.taxtmi.com/highlights?id=37518