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TMI BlogOnline Data RetrevialX X X X Extracts X X X X X X X X Extracts X X X X ..... Online Data Retrevial X X X X Extracts X X X X X X X X Extracts X X X X ..... Books & Journal to Indian clients who are mainly colleges, universities . As per current business model, company is having subscription agents in India and who takes order from colleges/ universities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Company enters into license agreement with these colleges/ universities. But company raise bills on Agents and who raise bill on colleges/ universities. As per new place of provision of services ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 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 ultimate user is colleges/ universities . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rachit Agarwal: The Reply: In our opnion su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 customers.
Regard
Rachit Agarwal X X X X Extracts X X X X X X X X Extracts X X X X ..... Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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