https://www.taxtmi.com/caselaws?id=788158 Whether cross border reimbursements and payments to overseas branches or foreign vendors attract reverse charge under Section 66A(2) was examined by assessing if a service specified under Section 65(105) was provided from outside India and received in India. The analysis applied the post 2012 place of provision framework, the scope of business support services, and Export of Service Rules to conclude that documentary evidence did not establish receipt or benefit of services in India. Consequently, reverse charge liability was not sustainable on payments made from export receipts or for services consumed abroad, and the challenged proceedings were rightly dropped. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788158 Whether cross border reimbursements and payments to overseas branches or foreign vendors attract reverse charge under Section 66A(2) was examined by assessing if a service specified under Section 65(105) was provided from outside India and received in India. The analysis applied the post 2012 place of provision framework, the scope of business support services, and Export of Service Rules to conclude that documentary evidence did not establish receipt or benefit of services in India. Consequently, reverse charge liability was not sustainable on payments made from export receipts or for services consumed abroad, and the challenged proceedings were rightly dropped. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788158