https://www.taxtmi.com/forum/issue?id=106375 Sales promotion and commission services performed in India for a foreign principal are prima facie Business Auxiliary Services provided within the taxable territory when the supplier has a permanent establishment or services are rendered in India, attracting service tax. Alternatively, export of service treatment may apply if place-of-provision rules (including place of recipient and Rule 6A) locate the supply outside India. Reimbursed promotion expenses may qualify as payments to a pure agent under valuation rules if prescribed conditions are met. Where multiple POP rules conflict, Rule 14 directs applying the later rule among those of equal weight. en-us Wed, 01 Jan 2014 15:58:38 +0530 Thu, 23 Jan 2025 15:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106375 Sales promotion and commission services performed in India for a foreign principal are prima facie Business Auxiliary Services provided within the taxable territory when the supplier has a permanent establishment or services are rendered in India, attracting service tax. Alternatively, export of service treatment may apply if place-of-provision rules (including place of recipient and Rule 6A) locate the supply outside India. Reimbursed promotion expenses may qualify as payments to a pure agent under valuation rules if prescribed conditions are met. Where multiple POP rules conflict, Rule 14 directs applying the later rule among those of equal weight. Discussion-Forum Service Tax Wed, 01 Jan 2014 15:58:38 +0530 https://www.taxtmi.com/forum/issue?id=106375