https://www.taxtmi.com/article/detailed?id=5750 The 2014 amendment broadened the definition of intermediary and, under Place of Provision Rules, treats intermediary services as provided at the location of the service provider. Consequently, a sub agent is deemed to provide services in its own jurisdiction and is generally outside India's reverse charge when located abroad, whereas a foreign agent who provides the main service on his own account remains subject to reverse charge by the Indian recipient. Whether reverse charge applies depends on the contractual arrangement (bipartite vs tripartite), identity of the service recipient, and the place/location rules for the provider. en-us Tue, 29 Jul 2014 08:43:50 +0530 Tue, 29 Jul 2014 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5750 The 2014 amendment broadened the definition of intermediary and, under Place of Provision Rules, treats intermediary services as provided at the location of the service provider. Consequently, a sub agent is deemed to provide services in its own jurisdiction and is generally outside India's reverse charge when located abroad, whereas a foreign agent who provides the main service on his own account remains subject to reverse charge by the Indian recipient. Whether reverse charge applies depends on the contractual arrangement (bipartite vs tripartite), identity of the service recipient, and the place/location rules for the provider. Articles Service Tax Tue, 29 Jul 2014 08:43:50 +0530 https://www.taxtmi.com/article/detailed?id=5750