Service tax Applicability for Online Data Information Service(Web Access) received from a Foriegn Country

[A Wilson]

Dear Experts

Service tax Applicability for Online Data Information Service(Web Access) received from a Foriegn Country with respect to Rule 9 of place of provision of services 

[YAGAY andSUN]

Yes sir, you are liable to pay the tax under Rule 9 of POPs as you are falling under Online information and database access or retrival services.

[A Wilson]

Dear Sir,

Rule 9 of Place of Provision of Rules excluded the Online Data Information Servicee(Web Access) received from a Foriegn Country from the taxable services, So this service is not liable to service tax as per Rule 9 of PPR Rules. since the place of provision for this specified service is  the location of service provider i.e., services from non-taxable territory. As per sec 66B, taxable of service is in taxable territory.

Pls give your inputs on this.

[YAGAY andSUN]

Sorry due to oversight I have read the service provider as service recipient. My mistake.

AI Summary

Service Tax Exemption for Online Data Services from Abroad Under Rule 9 Discussed, Provider in Non-Taxable Territory A discussion on the applicability of service tax for online data information services received from a foreign country focused on Rule 9 of the Place of Provision of Services (POPs). One participant initially stated that such services are taxable, but later corrected themselves, acknowledging that these services are excluded from being taxed under Rule 9, as the service provider is located in a non-taxable territory. Another participant emphasized that the place of provision for these services is the service provider's location, aligning with the exclusion from taxable services.