https://www.taxtmi.com/caselaws?id=365088 Reverse charge service tax cannot be imposed on an Indian recipient where the foreign service provider is statutorily immune from taxation under the International Finance Corporation (Status, Immunities and Privileges) Act, 1958. The recipient's liability is only a deemed transfer of the provider's underlying tax burden, so if no tax is payable by the provider, nothing can be shifted to the recipient. Tax collection from the recipient would otherwise defeat the provider's statutory immunity. On that reasoning, the service tax demand was held unsustainable and the Revenue's appeal was rejected. en-us Thu, 02 Aug 2018 00:00:00 +0530 Thu, 07 Feb 2019 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365088 Reverse charge service tax cannot be imposed on an Indian recipient where the foreign service provider is statutorily immune from taxation under the International Finance Corporation (Status, Immunities and Privileges) Act, 1958. The recipient's liability is only a deemed transfer of the provider's underlying tax burden, so if no tax is payable by the provider, nothing can be shifted to the recipient. Tax collection from the recipient would otherwise defeat the provider's statutory immunity. On that reasoning, the service tax demand was held unsustainable and the Revenue's appeal was rejected. Case-Laws Service Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365088