Chartered Accountant
                
                   368 Points
                   Joined July 2008
                
               
			  
			  
             
            
             
	Firstly, the Service Provider has to be an individual, HUF or a Partnership Company located in the taxable territory.
	 
	Secondly, the the Service Receiver has to be a Body Corporate located in the taxable territory.
	 
	If these two conditions are satisfied, then service tax has to be paid by provider as well as the receiver in the given proportion.