https://www.taxtmi.com/article/detailed?id=5841 Rule 9 of the Place of Provision of Services Rules, 2012 deems specified services, including intermediary services, to be provided at the location of the service provider. The Finance Act, 2014 amendment effective 01.10.2014 expanded the definition of intermediary to include persons who arrange or facilitate a supply of goods, so that intermediaries handling goods (eg commission agents) will have the place of provision treated as the service provider's location under Rule 9. en-us Tue, 23 Sep 2014 08:27:03 +0530 Tue, 23 Sep 2014 08:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5841 Rule 9 of the Place of Provision of Services Rules, 2012 deems specified services, including intermediary services, to be provided at the location of the service provider. The Finance Act, 2014 amendment effective 01.10.2014 expanded the definition of intermediary to include persons who arrange or facilitate a supply of goods, so that intermediaries handling goods (eg commission agents) will have the place of provision treated as the service provider's location under Rule 9. Articles Service Tax Tue, 23 Sep 2014 08:27:03 +0530 https://www.taxtmi.com/article/detailed?id=5841