https://www.taxtmi.com/forum/issue?id=107533 Earlier S.No.10 of Notification No.30/2012-ST made services received from persons located outside India taxable under reverse charge, placing liability on the Indian service recipient. An amendment to the Place of Provision of Services Rules redefined intermediary and located intermediary services at the provider's location, resulting in commission paid to foreign agents not being taxable in India under the reverse charge mechanism. Exemption notifications remain available subject to their compliance requirements. en-us Sat, 01 Nov 2014 12:34:48 +0530 Thu, 23 Jan 2025 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107533 Earlier S.No.10 of Notification No.30/2012-ST made services received from persons located outside India taxable under reverse charge, placing liability on the Indian service recipient. An amendment to the Place of Provision of Services Rules redefined intermediary and located intermediary services at the provider's location, resulting in commission paid to foreign agents not being taxable in India under the reverse charge mechanism. Exemption notifications remain available subject to their compliance requirements. Discussion-Forum Service Tax Sat, 01 Nov 2014 12:34:48 +0530 https://www.taxtmi.com/forum/issue?id=107533