https://www.taxtmi.com/forum/issue?id=109495 Under the Place of provision of performance based services rule, the place of provision for services requiring goods to be physically made available is where the services are performed. Sampling, testing and certification conducted on goods physically located in China are therefore services rendered outside India and fall outside the Indian service tax territorial scope. en-us Mon, 07 Dec 2015 12:54:25 +0530 Thu, 23 Jan 2025 15:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109495 Under the Place of provision of performance based services rule, the place of provision for services requiring goods to be physically made available is where the services are performed. Sampling, testing and certification conducted on goods physically located in China are therefore services rendered outside India and fall outside the Indian service tax territorial scope. Discussion-Forum Service Tax Mon, 07 Dec 2015 12:54:25 +0530 https://www.taxtmi.com/forum/issue?id=109495