https://www.taxtmi.com/caselaws?id=418581 The Tribunal determined that the service tax liability on services provided by Aker Malaysia to RIL should be discharged under the reverse charge mechanism, making RIL liable to pay the service tax. It was found that Aker Malaysia had its "usual place of residence" in Malaysia, thus the reverse charge mechanism was applicable. The Tribunal also held that RIL remained liable to pay the service tax under the reverse charge mechanism for both pre-2012 and post-2012 periods. The order confirming the demand of service tax against Aker India was set aside, and the appeal was allowed. en-us Wed, 16 Feb 2022 00:00:00 +0530 Thu, 27 Oct 2022 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418581 The Tribunal determined that the service tax liability on services provided by Aker Malaysia to RIL should be discharged under the reverse charge mechanism, making RIL liable to pay the service tax. It was found that Aker Malaysia had its "usual place of residence" in Malaysia, thus the reverse charge mechanism was applicable. The Tribunal also held that RIL remained liable to pay the service tax under the reverse charge mechanism for both pre-2012 and post-2012 periods. The order confirming the demand of service tax against Aker India was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418581