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M/s Universal Services India Pvt. Ltd. Versus The Commissioner of Service Tax, Gurgaon

Nature of activity of Payment Gateway services provided to client in USA - Whether the place of provision of payment processing service by the applicant, is outside India in terms of Rule 3 of Place of Provision of Services Rules, 2012 - Held that - applicant is providing this service to WWD US on his own account for a fee equal to the operating costs incurred by the applicant plus mark-up of 13 on such costs. Therefore it cannot be inferred that the applicant would be providing payment processi....... + More



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