Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Service tax territorial nexus clarified: foreign suppliers with no office in India subject to charge when fixed establishment or residence exists.</h1> The amendment substitutes 'formed or registered under' for the previous entity description language and replaces the territorial nexus provision to provide that any taxable service provided by a person who has a business, a fixed establishment, or whose permanent address or usual residence is outside India, and who does not have any office in India, falls within the notification.