https://www.taxtmi.com/article/detailed?id=5778 The 2014 budget added a narrow exemption for tour operators limited to tours conducted wholly outside India and amended the intermediary definition in the Place of Provision of Services rules to include commission agents of goods, making the place of provision the location of the service provider; Indian commission agents will therefore be taxable within the territory while foreign agents may qualify as export of service subject to export conditions. en-us Wed, 13 Aug 2014 14:53:11 +0530 Wed, 13 Aug 2014 14:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5778 The 2014 budget added a narrow exemption for tour operators limited to tours conducted wholly outside India and amended the intermediary definition in the Place of Provision of Services rules to include commission agents of goods, making the place of provision the location of the service provider; Indian commission agents will therefore be taxable within the territory while foreign agents may qualify as export of service subject to export conditions. Articles Service Tax Wed, 13 Aug 2014 14:53:11 +0530 https://www.taxtmi.com/article/detailed?id=5778