https://www.taxtmi.com/forum/issue?id=109679 Under Rule 10 POP Rules read with Rule 2(1)(d)(B), the place of provision for GTA services is the location of the person liable to pay tax; the registered location of a body corporate receiving the service, not the location of the office making payment, determines tax liability. If the recipient is outside taxable territory, the proviso makes the GTA liable; if both provider and recipient are outside, the service is not taxable. Agent payments do not convert a third party into the person liable. en-us Thu, 07 Jan 2016 11:11:04 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109679 Under Rule 10 POP Rules read with Rule 2(1)(d)(B), the place of provision for GTA services is the location of the person liable to pay tax; the registered location of a body corporate receiving the service, not the location of the office making payment, determines tax liability. If the recipient is outside taxable territory, the proviso makes the GTA liable; if both provider and recipient are outside, the service is not taxable. Agent payments do not convert a third party into the person liable. Discussion-Forum Service Tax Thu, 07 Jan 2016 11:11:04 +0530 https://www.taxtmi.com/forum/issue?id=109679