Charge of Service Tax on Services received from outside India (Upto 30-6-2012)

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....ied in clause (105) of section 65 is,-      (a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and      (b) received by a person (hereinafter referred to as the....

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....untry, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided. (2) Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments....