15 September 2011
Is service tax applicable on reverse charge method, in case of web hosting charges paid to a US based company whose server is situated outside India?
15 September 2011
U/S 66A of finance act'1994,service received from person outside india having no pe in india shall be liable to service tax on reverse charge method. Under this method, service receiver shall pay service tax on value of service received. Cenvat credit on such service is available.
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