we have received information from foreign party through email and we have paid for such services in foreign currency. Is it taxable service under online inforation data base access and/or retrieval service? and we liable to paid under reverse charge .
in which head?
If we read Rule 9 of Place Of Provision Of Services Rules,2012 alongwith Section 66A of the Finance Act, 1994,you fall with in the ambit of Service Tax and the same is payable under reverse charge.
but in my opinion the place of provision is outside india and hence there is no service tax libility. since there is no service tax liability, question of payment under reverse charge mechanism does not apply. reverse charge mechanism is only todecide person liable to pay service tax. that provision does not determine service tax liability.
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