2015 (7) TMI 1445 - SCH - Service Tax

Import or Export of services - Commission received - reverse charge mechanism - transfer of money from abroad to persons situated in India - it was held by CESTAT that the service receiver is M/s. Western Union who has paid the consideration for the service and who is situated outside India and therefore the place of provision of service should be treated as falling outside India. HELD THAT - Issued notice.

Summary

The Supreme Court of India, comprising Justices H.L. Dattu, Arun Mishra, and Amitava Roy, issued a notice in this order. The document does not provide further details on the legal reasoning or the context of the notice.