https://www.taxtmi.com/forum/issue?id=111128 Place of provision rules treat services directly related to immovable property as supplied at the location of the property; therefore rental income from property located outside the taxable territory is not subject to service tax, while rental income from property situated within the taxable territory is taxable, with residential lettings addressed by negative-list exclusions and commercial lettings within the charge where located in the taxable territory. en-us Tue, 15 Nov 2016 13:48:01 +0530 Thu, 23 Jan 2025 15:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111128 Place of provision rules treat services directly related to immovable property as supplied at the location of the property; therefore rental income from property located outside the taxable territory is not subject to service tax, while rental income from property situated within the taxable territory is taxable, with residential lettings addressed by negative-list exclusions and commercial lettings within the charge where located in the taxable territory. Discussion-Forum Service Tax Tue, 15 Nov 2016 13:48:01 +0530 https://www.taxtmi.com/forum/issue?id=111128