Reverse Charge Mechanism: Service Recipient's Liability for Import of Services Explained; No Tax If Provider Isn't Liable.

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....Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which gets shifted to the service recipient on deemed basis. - In case of no liability of IFC to pay the tax, no liability to pay the same by the service recipient on reverse charge basis would arise....