https://www.taxtmi.com/acts?id=16675 Definitions allocate territorial tax consequences by specifying how the location of the service provider and the location of the service receiver are determined-via registration premises, business or fixed establishment, the establishment most directly concerned with provision or use, or, absent those, usual place of residence-with a billing-address rule for telecommunication services; they further define intermediary, continuous journey, legs of journey, means of transport, financial institutions, person liable to pay tax, and registration, and note exclusions and incorporations for online and telecommunication services. en-us Thu, 21 Jun 2012 17:54:44 +0530 Wed, 14 Dec 2016 10:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16675 Definitions allocate territorial tax consequences by specifying how the location of the service provider and the location of the service receiver are determined-via registration premises, business or fixed establishment, the establishment most directly concerned with provision or use, or, absent those, usual place of residence-with a billing-address rule for telecommunication services; they further define intermediary, continuous journey, legs of journey, means of transport, financial institutions, person liable to pay tax, and registration, and note exclusions and incorporations for online and telecommunication services. Act-Rules Service Tax Thu, 21 Jun 2012 17:54:44 +0530 https://www.taxtmi.com/acts?id=16675