Import Payment for web hosting service from foreign Location

[Ajay Sharma sharma]

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

AI Summary

Place of provision: web hosting from a foreign provider falls outside taxable territory, so service tax is not payable.
Web hosting from a foreign provider is an Online Information and Database Access or Retrieval Service whose place of provision under Rule 9 is the provider's location; if that location is outside the taxable territory the transaction falls outside the charging section and service tax is not leviable, and the reverse charge/import of services rule cannot impose tax where the charging section does not apply.