https://www.taxtmi.com/article/detailed?id=5741 Amendments narrow the repair exclusion so only repairs (not reconditioning or re engineering) of temporarily imported goods exported after repair and not put to use are excluded from the rule locating provision at the place of performance. The intermediary definition now includes intermediaries of goods, placing such intermediary services at the service provider's location. Hiring of vessels and aircraft is excluded from the short term hiring entry and instead locates these services at the service receiver's location, while yachts remain under the specified hiring entry. en-us Mon, 21 Jul 2014 11:54:56 +0530 Mon, 21 Jul 2014 11:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5741 Amendments narrow the repair exclusion so only repairs (not reconditioning or re engineering) of temporarily imported goods exported after repair and not put to use are excluded from the rule locating provision at the place of performance. The intermediary definition now includes intermediaries of goods, placing such intermediary services at the service provider's location. Hiring of vessels and aircraft is excluded from the short term hiring entry and instead locates these services at the service receiver's location, while yachts remain under the specified hiring entry. Articles Service Tax Mon, 21 Jul 2014 11:54:56 +0530 https://www.taxtmi.com/article/detailed?id=5741