https://www.taxtmi.com/forum/issue?id=105800 Determination of reverse-charge liability depends on the Place of Provision of Services. If the recipient-location rule applies, the recipient's registered premises, business or fixed establishment, or usual place of residence governs and may create reverse-charge liability. If the service is performance-based-i.e., it requires temporary physical possession or control of goods by the service provider-the place of provision is where the services are actually performed, and services performed outside the taxable territory are not taxable. Services tied to immovable property take the location of that property. en-us Mon, 17 Jun 2013 11:40:55 +0530 Thu, 23 Jan 2025 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105800 Determination of reverse-charge liability depends on the Place of Provision of Services. If the recipient-location rule applies, the recipient's registered premises, business or fixed establishment, or usual place of residence governs and may create reverse-charge liability. If the service is performance-based-i.e., it requires temporary physical possession or control of goods by the service provider-the place of provision is where the services are actually performed, and services performed outside the taxable territory are not taxable. Services tied to immovable property take the location of that property. Discussion-Forum Service Tax Mon, 17 Jun 2013 11:40:55 +0530 https://www.taxtmi.com/forum/issue?id=105800