https://www.taxtmi.com/circulars?id=55115 Cross-border OIDAR services supplied from non-taxable territory to non-assesse online recipients in India are taxable from 1 December 2016: PoPSR amendments make the place of provision the recipient's location for OIDAR, redefining OIDAR and removing prior exceptions. Non-resident suppliers (or appointed Indian agents) must register, collect and remit service tax on supplies to non-assesse recipients under forward charge; cross-border B2B OIDAR supplies remain subject to reverse charge. Intermediary/deeming rules and indicia to determine recipient location are provided, with LTU Bengaluru as administrative authority. en-us Wed, 09 Nov 2016 00:00:00 +0530 Thu, 10 Nov 2016 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55115 Cross-border OIDAR services supplied from non-taxable territory to non-assesse online recipients in India are taxable from 1 December 2016: PoPSR amendments make the place of provision the recipient's location for OIDAR, redefining OIDAR and removing prior exceptions. Non-resident suppliers (or appointed Indian agents) must register, collect and remit service tax on supplies to non-assesse recipients under forward charge; cross-border B2B OIDAR supplies remain subject to reverse charge. Intermediary/deeming rules and indicia to determine recipient location are provided, with LTU Bengaluru as administrative authority. Circulars Service Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55115