Place of supply proxies guide where a service is taxable by using provider, receiver, performance, consumption or benefit location. Determination of the place of supply for services may rely on proxies: location of the service provider; location of the service receiver; place where the activity is performed; place where the service is consumed; and the place or person to whom the actual benefit accrues. The proxy giving the most appropriate result may be applied to establish the place of supply for taxation purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply proxies guide where a service is taxable by using provider, receiver, performance, consumption or benefit location.
Determination of the place of supply for services may rely on proxies: location of the service provider; location of the service receiver; place where the activity is performed; place where the service is consumed; and the place or person to whom the actual benefit accrues. The proxy giving the most appropriate result may be applied to establish the place of supply for taxation purposes.
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