When service provider is located in a non-taxable territory and the service receiver is in a taxable territory, the service tax liability must be discharged by

CS Executive · Tax Laws and Practice · PYQS · December 2015
When service provider is located in a non-taxable territory and the service receiver is in a taxable territory, the service tax liability must be discharged by
(A) Service provider
(B) None
(C) Service provider and receiver equally
(D) Service receiver.

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Service Tax

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