https://www.taxtmi.com/forum/issue?id=4875 Reference to the Place of Provision of Services Rules, 2012 is required to determine taxability of cross-border consultancy and related commission; where materials are furnished by the recipient and the provider charges only labour for AMC-type services, the activity is treated as a service (not a works contract), and the service provider must levy service tax without application of reverse charge. en-us Tue, 30 Oct 2012 23:36:27 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4875 Reference to the Place of Provision of Services Rules, 2012 is required to determine taxability of cross-border consultancy and related commission; where materials are furnished by the recipient and the provider charges only labour for AMC-type services, the activity is treated as a service (not a works contract), and the service provider must levy service tax without application of reverse charge. Discussion-Forum Service Tax Tue, 30 Oct 2012 23:36:27 +0530 https://www.taxtmi.com/forum/issue?id=4875