TMI BlogOnline Data RetrevialX X X X Extracts X X X X X X X X Extracts X X X X ..... A US Based company is providing Online Books Journal to Indian clients who are mainly colleges, universities . As per current business model, company is having subscription agents in India and who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... takes order from colleges/ universities. Company enters into license agreement with these colleges/ universities. But company raise bills on Agents and who raise bill on colleges/ universities. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per new place of provision of services rules, in case of Online data retrieval services, location of service provider will be place of services. And in the present case service provider is in USA and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultimate user is colleges/ universities . Since the invoices are raised by agents , who are in India, on ultimate customer, are agents liable for paying service tax on this service. - Reply By CA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rachit Agarwal - The Reply = In our opnion such agents are not working in capacity of "pure agent". Hence the service tax would be payable by agents. Such agents will recover service tax from the cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers. Regard Rachit Agarwal - Online Data Retrevial - Query Started By: - Sanjeev Sharma Dated:- 5-10-2012 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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