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Service Tax - Highlights / Catch Notes

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Taxability of services - Classification - naturally bundled ...

Service Tax

March 13, 2016

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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