Place of provision rule query-service tax
This query is : Resolved
CA Parul Saxena
(Querist)
01 July 2015
Online coaching is provided from Delhi to Jammu & Kashmere whether service tax is leviable if yes by whom????
CA R SEETHARAMAN
(Expert)
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.
CA Parul Saxena
(Querist)
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.
under clause (b) specific example of coaching classes is also mentioned.
CA R SEETHARAMAN
(Expert)
01 July 2015
Whether online coaching mentioned there.
This rule 4 not applicable to online coaching.
This rule 4 not applicable to online coaching.
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