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HomeIndirect TaxesAmazon Web Services’ India Arm Not an ‘Intermediary’; CESTAT Quashes Massive Service...

Amazon Web Services’ India Arm Not an ‘Intermediary’; CESTAT Quashes Massive Service Tax Demands on Data Hosting Services

Indirect Taxes

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By Mariya Paliwala
Amazon Web Services’ India Arm Not an ‘Intermediary’; CESTAT Quashes Massive Service Tax Demands on Data Hosting Services

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi while  setting aside service tax demands exceeding Rs. 81 crore raised by the tax department on such services has held that Amazon Internet Services Pvt. Ltd. (now Amazon Web Services India Pvt. Ltd.) is not an “intermediary” under the Place of Provision of Services…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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