https://www.taxtmi.com/article/detailed?id=1814 Rule 9 of the Place of Provision of Services Rules, 2012 deems specified services, including intermediary services such as travel agents, tour operators and stockbrokers, to be provided at the location of the service provider; thus intermediary services supplied from outside the taxable territory are treated as provided outside India and not chargeable under section 66B. However, Notification 15/2012 ST, clause 10 makes the Indian recipient liable under reverse charge where a service is provided by a person located in a non taxable territory and received in the taxable territory, producing a conflict between the charging section, the rules and the notification. en-us Thu, 12 Jul 2012 08:09:11 +0530 Thu, 12 Jul 2012 08:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1814 Rule 9 of the Place of Provision of Services Rules, 2012 deems specified services, including intermediary services such as travel agents, tour operators and stockbrokers, to be provided at the location of the service provider; thus intermediary services supplied from outside the taxable territory are treated as provided outside India and not chargeable under section 66B. However, Notification 15/2012 ST, clause 10 makes the Indian recipient liable under reverse charge where a service is provided by a person located in a non taxable territory and received in the taxable territory, producing a conflict between the charging section, the rules and the notification. Articles Service Tax Thu, 12 Jul 2012 08:09:11 +0530 https://www.taxtmi.com/article/detailed?id=1814