Working
56 Points
Joined January 2013
first of all POPS rule decide where the taxability of service falls. as in your example service is rendered in india then otherwise if it do nt fall in any negative list nor any exemptions are available it would be taxable in hands of service provider in india....
Bt if in your example service is rendered outside india and reciept is in india & service provider is in india.then if it do not fall in reverse charge mechanism it wld not be taxable otherwise it wold be taxable in india i.e, in reverse charge mechanism.