SEO Sai Gr. Hosp.
196406 Points
Joined July 2016
"""Who is liable to pay service tax?
Normally, the „personโ who provides the taxable service on receipt of service charges is responsible for paying the Service Tax to the Government (Sec.68 (1) of the Act). However, in the following situations, the receiver of the Services is responsible for the payment of Service tax :
(i) Where taxable services are provided by foreign service providers with no establishment in India , the recipient of such services in India is liable to pay Service Tax. """"
Extract from :::https://www.cbec.gov.in/resources//htdocs-servicetax/faq-29sept11.pdf;jsessionid=050876A93F6D31FC6F936162D0377BA4