Service tax under RCM on technical fees and Website services paid to Non resident

[Prakash Gupta]

Whether Service tax is applicable on amount paid to Non resident for technical services and website services taken over the internet. Service provider Non resident never came in India to provide above mentioned services and has no permanent establishment in India. Please mentioned relevant rule and notification if possible.

Thanks ,

Pankaj

AI Summary

Place of provision rules make the recipient liable under reverse charge for nonresident-provided technical and website services supplied to India.
The place of provision of a service is the location of the recipient (or, if not ascertainable, the provider). Where the recipient is in the taxable territory and the provider is outside, the supply is treated as provided in the taxable territory and service tax is payable by the recipient under the reverse charge mechanism for technical and website services supplied by nonresident providers.