https://www.taxtmi.com/highlights?id=64241 Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents 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. - The payment of local tax abroad will be an indicator to decide whether a service is provided and consumed outside India or has been consumed/received in India - the impugned order confirming the service tax liability on the appellant cannot be sustained. - 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=64241 Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents 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. - The payment of local tax abroad will be an indicator to decide whether a service is provided and consumed outside India or has been consumed/received in India - the impugned order confirming the service tax liability on the appellant cannot be sustained. - AT Highlights Service Tax Fri, 24 Jun 2022 08:10:47 +0530 https://www.taxtmi.com/highlights?id=64241