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Service tax Applicability for Online Data Information Service(Web Access) received from a Foriegn Country , Service Tax

Issue Id: - 4636
Dated: 3-9-2012
By:- Abraham Wilson

Service tax Applicability for Online Data Information Service(Web Access) received from a Foriegn Country


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Dear Experts

Service tax Applicability for Online Data Information Service(Web Access) received from a Foriegn Country with respect to Rule 9 of place of provision of services 

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Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 3-9-2012
By:- Pradeep Khatri

Yes sir, you are liable to pay the tax under Rule 9 of POPs as you are falling under Online information and database access or retrival services.


2 Dated: 3-9-2012
By:- Abraham Wilson

Dear Sir,

Rule 9 of Place of Provision of Rules excluded the Online Data Information Servicee(Web Access) received from a Foriegn Country from the taxable services, So this service is not liable to service tax as per Rule 9 of PPR Rules. since the place of provision for this specified service is  the location of service provider i.e., services from non-taxable territory. As per sec 66B, taxable of service is in taxable territory.

Pls give your inputs on this.


3 Dated: 4-9-2012
By:- Pradeep Khatri

Sorry due to oversight I have read the service provider as service recipient. My mistake.


Page: 1

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