https://help.tallysolutions.com/docs/te9rel64/Tax_India/Service_tax/Introduction.htm

Recipient Liability (Service Tax)

Generally, the service provider will be liable to collect and pay the service tax to the department. However, in certain circumstances, the service receiver will become liable to pay the service tax (full or partial) to the department.

The following scenarios attracts recipient liability:

Service is received from a non-taxable territory

Import of service

Reverse charge is applicable