https://www.taxtmi.com/article/detailed?id=6044 Services of procuring orders, identifying prospective customers and providing equipment maintenance in India on behalf of foreign principals fall within Rule 3(3) of the Export of Services Rules and are not exigible to service tax; amounts received as commission in foreign exchange are therefore eligible for refund. The subsequent amendment to the intermediary definition under the Place of Provision Rules effective October first, two thousand fourteen, includes intermediaries for goods and shifts taxability to the location of the service provider. en-us Thu, 05 Feb 2015 05:51:36 +0530 Thu, 05 Feb 2015 05:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6044 Services of procuring orders, identifying prospective customers and providing equipment maintenance in India on behalf of foreign principals fall within Rule 3(3) of the Export of Services Rules and are not exigible to service tax; amounts received as commission in foreign exchange are therefore eligible for refund. The subsequent amendment to the intermediary definition under the Place of Provision Rules effective October first, two thousand fourteen, includes intermediaries for goods and shifts taxability to the location of the service provider. Articles Service Tax Thu, 05 Feb 2015 05:51:36 +0530 https://www.taxtmi.com/article/detailed?id=6044