Levy of service tax - Import of services - Palace of Provision ...

Service Tax Not Applicable on Data Licensing Services Imported Under Reverse Charge, Per Service Import Rules.

November 16, 2023

Case Laws Service Tax AT

Levy of service tax - Import of services - Palace of Provision Services (PPS) - Reverse Charge - For making available that data to the Appellant, it is being done from outside India and therefore the activities of licensing of the acquired data are carried out from outside India. Thus, applying Rule 3 (ii) of the Service Import Rules, service tax will not be applicable on these services. - AT

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Levy of service tax - Import of services - Palace of Provision ...

Service Tax Not Applicable on Data Licensing Services Imported Under Reverse Charge, Per Service Import Rules.

November 16, 2023

Case Laws Service Tax AT

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