https://www.taxtmi.com/forum/issue?id=107864 The key issue is whether the Indian supplier's activity constitutes an intermediary service: if it merely provides advertising/display services directly to the foreign client without arranging or facilitating a service between the client and a third party, it is not an intermediary and intermediary POP rules do not apply; if it procures or facilitates a third party provider's service for the client, it will be an intermediary and the place of provision will be the supplier's location in India. en-us Sat, 17 Jan 2015 12:39:17 +0530 Thu, 23 Jan 2025 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107864 The key issue is whether the Indian supplier's activity constitutes an intermediary service: if it merely provides advertising/display services directly to the foreign client without arranging or facilitating a service between the client and a third party, it is not an intermediary and intermediary POP rules do not apply; if it procures or facilitates a third party provider's service for the client, it will be an intermediary and the place of provision will be the supplier's location in India. Discussion-Forum Service Tax Sat, 17 Jan 2015 12:39:17 +0530 https://www.taxtmi.com/forum/issue?id=107864