Person liable for paying service tax: recipient or provider allocation governs liability for digital and intermediary services. Definitions in the Service Tax Rules, 1994 allocate tax liability by defining aggregator, key service categories (including online information and database access or retrieval services), and the person liable for paying service tax. The rules make recipients liable for certain notified services and providers liable otherwise, with special rules for aggregators, cross border digital supplies, intermediaries, goods transport, renting of vehicles, supply of manpower and works contract service portions, and include objective location tests for online service recipients and provisos addressing absence of supplier presence in the taxable territory.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Person liable for paying service tax: recipient or provider allocation governs liability for digital and intermediary services.
Definitions in the Service Tax Rules, 1994 allocate tax liability by defining aggregator, key service categories (including online information and database access or retrieval services), and the person liable for paying service tax. The rules make recipients liable for certain notified services and providers liable otherwise, with special rules for aggregators, cross border digital supplies, intermediaries, goods transport, renting of vehicles, supply of manpower and works contract service portions, and include objective location tests for online service recipients and provisos addressing absence of supplier presence in the taxable territory.
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