https://www.taxtmi.com/caselaws?id=327769 The judgment clarified that Universal Services India Private Limited provides payment processing services to Wild West Domains, LLC in the USA, making the place of provision of service outside India. The services were classified under Rule 3 of the Place of Provision of Services Rules, 2012, as distinct and principal-to-principal, qualifying as export of taxable services under Rule 6A of the Service Tax Rules, 1994. It was confirmed that the applicant does not provide services to WWD US customers in India, and the service of collection of payments as a transaction in money was not addressed in the judgment. en-us Fri, 04 Mar 2016 00:00:00 +0530 Tue, 17 Jan 2017 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327769 The judgment clarified that Universal Services India Private Limited provides payment processing services to Wild West Domains, LLC in the USA, making the place of provision of service outside India. The services were classified under Rule 3 of the Place of Provision of Services Rules, 2012, as distinct and principal-to-principal, qualifying as export of taxable services under Rule 6A of the Service Tax Rules, 1994. It was confirmed that the applicant does not provide services to WWD US customers in India, and the service of collection of payments as a transaction in money was not addressed in the judgment. Case-Laws Service Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327769