https://www.taxtmi.com/article/detailed?id=5953 The intermediary definition was amended effective 1 October 2014 to include arranging or supplying goods. Under the Place of Provision of Services Rules, intermediary services are supplied at the provider's location, so services by an intermediary situated outside India have their place of provision outside India and are not taxable domestically. Accordingly, commission paid to overseas commission agents for facilitating export sales will generally fall outside domestic service tax, diminishing the practical relevance of the prior exemption procedure. en-us Fri, 19 Dec 2014 12:57:00 +0530 Fri, 23 Jan 2015 13:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5953 The intermediary definition was amended effective 1 October 2014 to include arranging or supplying goods. Under the Place of Provision of Services Rules, intermediary services are supplied at the provider's location, so services by an intermediary situated outside India have their place of provision outside India and are not taxable domestically. Accordingly, commission paid to overseas commission agents for facilitating export sales will generally fall outside domestic service tax, diminishing the practical relevance of the prior exemption procedure. Articles Service Tax Fri, 19 Dec 2014 12:57:00 +0530 https://www.taxtmi.com/article/detailed?id=5953