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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
Service tax Applicability for Online Data Information Service(Web Access) received from a Foriegn Country
03 Sep 2012 
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Place of Provision of Services: online information services supplied from a non taxable provider location fall outside taxable territory.
Applicability of service tax for online information and database access services depends on the place of provision; when such services are supplied from a non taxable territory, the place of provision is the service provider's location outside the taxable territory, and the service is therefore not within the taxable territory for service tax purposes. (AI Summary)
Applicability of service tax for online information and database access services depends on the place of provision; when such services are supplied from a non taxable territory, the place of provision is the service provider's location outside the taxable territory, and the service is therefore not within the taxable territory for service tax purposes. (AI Summary)