Case Law Details
Case Name : M/s Universal Services India Pvt. Ltd. In re (Authority for Advance Ruling) (Central Excise, Customs and Service Tax)
Related Assessment Year :
Courts :
Advance Rulings
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CA Urvashi Porwal
Brief Facts
Universal Services India Private Limited (hereinafter also referred to as the applicant) proposes to enter into a ‘Services Agreement’ with Wild West Domains, LLC, (hereinafter referred to as WWD US) located in Arizona, USA and incorporated in Delaware, USA. WWD US is domain name registrar and provides other web services to customers across the world. Vide the proposed services agreement, the applicant intends to provide payment processing services to WWD US, wherein it proposes to assist the customers of WWD US located in India with the processing of payments...
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Hi Urvashi, thanks for sharing the judgement. Quick questions: Is there any TDS implication at the point of remittance in the instant case u/s 195 ? My view is No TDS.
Secondly, in the instant case it is an exclusive payment collection Agency. Would the answer be differenton service tax implication, if Go Daddy appoints an Agent to do marketing and who also acts as a Payment Collections Agent? My view, is it becomes an Intermediary and as a Pure Agent, the Payment Collection portion would be exempt. For marketing, commission would be received in Forex.
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