U-Turn in Place of
Provision of Online Information and Database Access or Retrieval
Services
CA. Ashish Vaish
(The author is a member of
the Institute who may be contacted at ashish.vh@gmail.com.)
Place of Provision in case of Online Information and data base access or
retrieval services has been shifted from the ‘location of the service
provider’ to the ‘location of service receiver’. All such services received in
India from outside India shall now be liable to service tax. The meaning of
such services expanded to include all services whose delivery is mediated
through internet and the nature of which renders their supply essentially
automated and involving minimum human intervention. The definition of online services has been amended and Place of Provision in case of online services has been reversed
resulting in taxation of services in India even if these are coming non-taxable
territory.
Link for the Article | http://resource.cdn.icai.org/44271cajournal-jan17-18.pdf
Regards
Pralhad
Jadhav
Senior
Manager @ Library
Khaitan & Co
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