Cross-border digital services tied to India-located goods or property are treated as performed in India for service tax purposes. Services provided from outside India via the internet or any electronic network that are provided in relation to goods, material or immovable property situated in India at the time of provision shall be treated as taxable service performed in India, whether or not performed in India, for services falling under sub clauses (zzg), (zzh) and (zzi) of clause (105) of section 65.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cross-border digital services tied to India-located goods or property are treated as performed in India for service tax purposes.
Services provided from outside India via the internet or any electronic network that are provided in relation to goods, material or immovable property situated in India at the time of provision shall be treated as taxable service performed in India, whether or not performed in India, for services falling under sub clauses (zzg), (zzh) and (zzi) of clause (105) of section 65.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
