Service tax

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 April 2015 Dear Sir,
Pl clarify the following doubt
i.e Could you please let me know the notification number under which the BPO service is exempted if the same is exported?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

24 April 2015 It is not exempted it is taxable see the POP Rules.

As per the Sub Rule (I) of Rule 2 (Definitions) of Place of Provision of Services Rules, 2012 (hereinafter referred as POP) (I) “online information and database access or retrieval services” means providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; and as per
Rule 9 (b) of POP, 2012
9. Place of provision of specified services.- The place of provision of following services shall be the location of the service provider:-
(b) Online information and database access or retrieval services.

As the location of the service provider is in taxable territory service tax payable.

Querist : Anonymous

Querist : Anonymous (Querist)

24 April 2015 Dear Sir,
Thanks for your reply.Further I need to clarify one more doubt.
If an Indian company providing software development or any other consultancy to the service receiver is outside India is exempt or it will be taxable under place of provision rule.?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

24 April 2015 Yes it is exempt.

Place of provision generally.- The place of provision of a service shall be the location of the recipient of service.

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