Service tax on making of website for a foreign person
CA Rachit Agrawal (CA Practice) (400 Points)
20 May 2016CA Rachit Agrawal (CA Practice) (400 Points)
20 May 2016
deepak
(Practicing Chartered Accountant)
(23 Points)
Replied 20 May 2016
CA Rachit Agrawal
(CA Practice)
(400 Points)
Replied 20 May 2016
Website has been made in india...and transferred to foreigner.....but how will I prove that website is made in india??
deepak
(Practicing Chartered Accountant)
(23 Points)
Replied 20 May 2016
CA PRAMOD SARAOGI
(Chartered Accountant)
(1113 Points)
Replied 23 May 2016
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.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India