Place of provision rule query-service tax

This query is : Resolved 

01 July 2015 Online coaching is provided from Delhi to Jammu & Kashmere whether service tax is leviable if yes by whom????


01 July 2015 As per Rule 3 of place of provision of service Rules, the place of provision will be the place of receipient of service. As the place of receipient of service is a non taxable territory no service tax applicable.

01 July 2015 But general rule is later rule will apply over former and rule 4 i.e.performance based service states that place of service provider will be the place of provision of service.
under clause (b) specific example of coaching classes is also mentioned.

01 July 2015 Whether online coaching mentioned there.
This rule 4 not applicable to online coaching.


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