https://www.taxtmi.com/forum/issue?id=4867 Applicability of service tax to Electronic Software Distribution depends on treating ESD as a service and determining the place of provision. If the place of provision is within the taxable territory, the provider located there must pay tax. If the provider is located outside the taxable territory, a service recipient within the taxable territory may be liable under the reverse charge mechanism. Key assessment questions are place of provision, whether that place is in taxable territory, provider location, and receiver location for reverse charge application. en-us Mon, 29 Oct 2012 15:42:38 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4867 Applicability of service tax to Electronic Software Distribution depends on treating ESD as a service and determining the place of provision. If the place of provision is within the taxable territory, the provider located there must pay tax. If the provider is located outside the taxable territory, a service recipient within the taxable territory may be liable under the reverse charge mechanism. Key assessment questions are place of provision, whether that place is in taxable territory, provider location, and receiver location for reverse charge application. Discussion-Forum Service Tax Mon, 29 Oct 2012 15:42:38 +0530 https://www.taxtmi.com/forum/issue?id=4867