TMI BlogBAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse...BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on the basis of the place of consumption, not the place of performance of service - As such, the appellants are liable to pay service tax on the services, which they received from various vendors located outside India. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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