Dear Sir
Pl advise as to whether service tax is payable on Web hosting service received from foreign location in India, Since this service as to my knowledge falls under the specific services (Rules 9)
Online information and data base access or retrieval services
As per the place of provisioning of service rules the location of the service provider is out of the taxable territory.
Kindly advise
Thanking you
Ajay sharma
Web hosting services from abroad exempt from service tax in India under Rule 9 due to provider's location. An individual inquired about the applicability of service tax on web hosting services received from a foreign location in India, questioning if it falls under online database access or retrieval services per Rule 9 of the Place of Provision of Services Rules. The response clarified that since the service provider's location is outside the taxable territory, no service tax is applicable. Although typically the service recipient would be liable for service tax on imported services, the charging section does not apply in this case, thus exempting the transaction from tax liability. (AI Summary)
TaxTMI 
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