https://www.taxtmi.com/forum/issue?id=107729 Web hosting from a foreign provider is an Online Information and Database Access or Retrieval Service whose place of provision under Rule 9 is the provider's location; if that location is outside the taxable territory the transaction falls outside the charging section and service tax is not leviable, and the reverse charge/import of services rule cannot impose tax where the charging section does not apply. en-us Fri, 19 Dec 2014 12:57:29 +0530 Thu, 23 Jan 2025 15:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107729 Web hosting from a foreign provider is an Online Information and Database Access or Retrieval Service whose place of provision under Rule 9 is the provider's location; if that location is outside the taxable territory the transaction falls outside the charging section and service tax is not leviable, and the reverse charge/import of services rule cannot impose tax where the charging section does not apply. Discussion-Forum Service Tax Fri, 19 Dec 2014 12:57:29 +0530 https://www.taxtmi.com/forum/issue?id=107729