Service tax regarding point of taxation
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
15 June 2015
I have a query about if we pay server charges (I.e i receive services of server i.e cloud) outside India i.e Import of Services is it liable to Service Tax in Reverse Charge Mechanism
CMA MALHAR BEHERA
(Expert)
16 June 2015
Yes.
Notification No. 30/2012-Service Tax
Import of Services
Any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory.
i)Percentage of service tax payable by the person providing service - NIL.
ii)Percentage of service tax payable by the person receiving the service - 100%
Notification No. 30/2012-Service Tax
Import of Services
Any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory.
i)Percentage of service tax payable by the person providing service - NIL.
ii)Percentage of service tax payable by the person receiving the service - 100%
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