https://www.taxtmi.com/forum/issue?id=109014 Place of provision analysis governs taxability where an India based agent provides intermediary services to an overseas principal. Under Rule 9(c) of the Place of Provision of Services Rules, 2012 the place of provision is the location of the service provider, so commission invoiced to a non resident principal is treated as provided in India and attracts service tax, with destination based consumption tax principles and domestic use/consumption supporting taxability. en-us Mon, 10 Aug 2015 16:36:42 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109014 Place of provision analysis governs taxability where an India based agent provides intermediary services to an overseas principal. Under Rule 9(c) of the Place of Provision of Services Rules, 2012 the place of provision is the location of the service provider, so commission invoiced to a non resident principal is treated as provided in India and attracts service tax, with destination based consumption tax principles and domestic use/consumption supporting taxability. Discussion-Forum Service Tax Mon, 10 Aug 2015 16:36:42 +0530 https://www.taxtmi.com/forum/issue?id=109014