https://www.taxtmi.com/forum/issue?id=108942 Under Rule 9 of the POP Rules the place of provision of intermediary services is the location of the service provider. An intermediary is a broker, agent or facilitator who arranges provision of a service between parties but does not provide the main service on his own account. Therefore commission earned in India by an Indian intermediary for procuring a contract between two foreign entities is treated as provided in the taxable territory and is liable to service tax, subject to any applicable export of services exemption conditions. en-us Fri, 24 Jul 2015 15:14:00 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108942 Under Rule 9 of the POP Rules the place of provision of intermediary services is the location of the service provider. An intermediary is a broker, agent or facilitator who arranges provision of a service between parties but does not provide the main service on his own account. Therefore commission earned in India by an Indian intermediary for procuring a contract between two foreign entities is treated as provided in the taxable territory and is liable to service tax, subject to any applicable export of services exemption conditions. Discussion-Forum Service Tax Fri, 24 Jul 2015 15:14:00 +0530 https://www.taxtmi.com/forum/issue?id=108942