https://www.taxtmi.com/highlights?id=64240 Levy of service tax - applicability of Reverse Charge Mechanism - the services have been provided by the foreign Insurance Company to the foreign site office/branch office of Appellant and thus, the service cannot be said to be received in India when the same is provided outside India, used outside India and paid outside India. In view of the above, it is found that the impugned order is not sustainable with reference to the above-mentioned Service Tax liability confirmed against the appellant. - AT en-us Fri, 24 Jun 2022 08:10:47 +0530 Fri, 24 Jun 2022 08:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64240 Levy of service tax - applicability of Reverse Charge Mechanism - the services have been provided by the foreign Insurance Company to the foreign site office/branch office of Appellant and thus, the service cannot be said to be received in India when the same is provided outside India, used outside India and paid outside India. In view of the above, it is found that the impugned order is not sustainable with reference to the above-mentioned Service Tax liability confirmed against the appellant. - AT Highlights Service Tax Fri, 24 Jun 2022 08:10:47 +0530 https://www.taxtmi.com/highlights?id=64240