TaxTMI 
TaxTMI 
Online Data Retrevial
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....nline Data Retrevial<br> Query (Issue) Started By: - Sanjeev Sharma Dated:- 5-10-2012 Last Reply Date:- 6-10-2012 Service Tax<br>Got 1 Reply<br>Service Tax<br>A US Based company is providing Online B....
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....ooks & Journal to Indian clients who are mainly colleges, universities . As per current business model, company is having subscription agents in India and who takes order from colleges/ universities.....
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.... Company enters into license agreement with these colleges/ universities. But company raise bills on Agents and who raise bill on colleges/ universities. As per new place of provision of services rul....
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....es, in case of Online data retrieval services, location of service provider will be place of services. And in the present case service provider is in USA and ultimate user is colleges/ universities . ....
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.... Since the invoices are raised by agents , who are in India, on ultimate customer, are agents liable for paying service tax on this service. Reply By CA Rachit Agarwal: The Reply: In our opnion suc....
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....h agents are not working in capacity of "pure agent". Hence the service tax would be payable by agents. Such agents will recover service tax from the customers. Regard Rachit Agarwal<br> Discussion ....
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....Forum - Knowledge Sharing ....