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Who will be service receiver?

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Querist : Anonymous

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Querist : Anonymous (Querist)
01 February 2014 hello sirs,
i have a confusion regarding location of service receiver,
"say X ltd. is an HO situated in Mumbai. Now it contracts with Y ltd. for supply of a service to its branch located in USA. The terms and condition of service provision and payment for the same is made by HO from Ahmedabad. My question is who will be service receiver in this case? HO or Branch??
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CMA Loganathan Sekar

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CMA Loganathan Sekar (Expert)
02 February 2014 If the request and payment is made by HO then HO is deemed to be Service receiver irrespective of where the actual servies goes.

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