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Services provide by it company

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21 May 2015 hi all, can anyone tell me if an IT company providing services to abroad clients being here only.. what are the applicable provisions... and also as per place of provision rules...

22 May 2015 Place of provision generally.- The place of provision of a service shall be the location of the recipient of service:
As per the above place of provision of service rules the service is provided out side the taxable territory so no service tax payable.
But Online information and database access or retrieval services service tax applicable.



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