https://www.taxtmi.com/article/detailed?id=5811 An agent who arranges or facilitates the supply of goods on behalf of a principal without supplying on his own account is an intermediary and, under the Place of Provision Rules, the intermediary service is treated as provided at the agent's location; therefore a foreign agent's services are outside India's reverse charge liability, while an Indian intermediary providing consignment agency services to a foreign principal is treated as providing the service in India and is subject to service tax. en-us Wed, 03 Sep 2014 06:13:48 +0530 Tue, 09 Sep 2014 10:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5811 An agent who arranges or facilitates the supply of goods on behalf of a principal without supplying on his own account is an intermediary and, under the Place of Provision Rules, the intermediary service is treated as provided at the agent's location; therefore a foreign agent's services are outside India's reverse charge liability, while an Indian intermediary providing consignment agency services to a foreign principal is treated as providing the service in India and is subject to service tax. Articles Service Tax Wed, 03 Sep 2014 06:13:48 +0530 https://www.taxtmi.com/article/detailed?id=5811