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
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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