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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Tax liability - facility of availing server /web hosting ...


Foreign Server and Web Hosting Services Tax Liability Not Exempt Under Revenue Neutrality Principle, Part of Business Support Services.

April 16, 2018

Case Laws     Service Tax     AT

Tax liability - facility of availing server /web hosting provided by the Foreign Service provider - the same will fall under the overall category of infrastructural support service, which is part of the BSS - the question of revenue neutrality as a legal principle to hold against a tax liability is not tenable. - AT

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