Service tax on making of website for a foreign person

Queries 171 views 4 replies
Respected Sir, I am providing services of making website for a person in Hongkong. So I just want to know the that whether I have to pay service tax on this service of making website or not???? and what is the place of provision for this?
Replies (4)
depending upon the server you are using for hosting and developing such websites decides the place of provision for the service and looking at the limited information provided by you. I think you would be liable to service tax

Website has been made in india...and transferred to foreigner.....but how will I prove that website is made in india??

proving will be required in case u r not paying the taxes and in that case they can trace the IP of the computer used for making the website

The nature of service provided by you will fall under the residuary Rule 3 of Place of Provision Rule as no other Rules are applicable to this category of service . According to the POPR 3 the POP in case of this service is the Location of the Service Receiver. If the service receiver has no other set up in India and has its Fixed or Business extablishment or usual place of residence outside India then the service is not going to be taxable. 


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