04 September 2007
If a service is provided by overseas service provider and the service is received in India by the recipient, then the service will be treated as if the recipient has himself provided the service in India and thus the usual service tax provisions will accordingly apply.
Only exception to this rule is where a person receives services for personal purposes and not for any business or commercial purposes.
05 September 2007
Reverse charge is making the service receiver liable to discharge service tax liability. This is in case of services received from outside India in India for use in business or commerce. Futher, Goods transport agencies (GTA), if the transporter is not registered then the consignee or the person making payment is liable to service tax.
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