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of <h1>Section 66B: Services Taxable if Provided or Agreed in Taxable Territory, Exemptions Apply Below Financial Thresholds</h1> The taxability of services is governed by section 66B of the Act, which specifies that a service is taxable if it is provided or agreed to be provided in a taxable territory and is not listed in the negative list. The phrase 'agreed to be provided' implies that services not yet rendered but agreed upon are taxable, including advances received. The point of taxation is determined by the Point of Taxation Rules, 2011. Services must be provided in the taxable territory, defined as India excluding Jammu and Kashmir. Exemptions apply if services fall below a certain financial threshold or meet specific exemption criteria.
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