https://www.taxtmi.com/forum/issue?id=107367 The Indian provider's supply of office infrastructure and testing support to the Australian corporate constitutes support services, and the place of provision is the location of the corporate recipient (its place of incorporation). Because the Australian recipient is outside the taxable territory, these services are treated as provided outside the taxable territory and do not attract domestic service tax; receipt in convertible foreign exchange qualifies as export of services. VAT is not applicable to this pure service transaction, and invoices must include mandated tax identifiers to avoid credit denial. en-us Fri, 19 Sep 2014 14:17:27 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107367 The Indian provider's supply of office infrastructure and testing support to the Australian corporate constitutes support services, and the place of provision is the location of the corporate recipient (its place of incorporation). Because the Australian recipient is outside the taxable territory, these services are treated as provided outside the taxable territory and do not attract domestic service tax; receipt in convertible foreign exchange qualifies as export of services. VAT is not applicable to this pure service transaction, and invoices must include mandated tax identifiers to avoid credit denial. Discussion-Forum VAT / Sales Tax Fri, 19 Sep 2014 14:17:27 +0530 https://www.taxtmi.com/forum/issue?id=107367