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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Taxability of services - Classification - naturally bundled ...


GoDaddy US Services Not Taxable in India Due to Benefits Outside India, Rules Authority for Advance Rulings.

March 13, 2016

Case Laws     Service Tax     AAR

Taxability of services - Classification - naturally bundled services or not - place of provision of services (POP Rules) - intermediary service or not - GoDaddy US have used said services provided by the applicant as per the draft Service Agreement. Further, applicant would charge a fee equal to the operating costs incurred by the applicant plus a mark-up of 13% on such costs, which would be received by the applicant from GoDaddy US in US Dollars. The benefit of services provided by applicant accrues to GoDaddy US outside India. - Activity is not liable to service tax - AAR

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