https://www.taxtmi.com/forum/issue?id=111408 Notification amending the Place of Provision Rules expands the definition of intermediary to include intermediaries of goods, so that intermediary services for supply of goods fall under Rule 9(c) and the place of provision is the location of the service provider. This change means commission or consignment agents are treated as intermediaries and the territorial determination for application of the reverse charge mechanism shifts to the agent's location; separate reverse charge considerations apply for payments to foreign service providers and raise questions on cenvat eligibility. en-us Mon, 23 Jan 2017 15:47:16 +0530 Thu, 23 Jan 2025 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111408 Notification amending the Place of Provision Rules expands the definition of intermediary to include intermediaries of goods, so that intermediary services for supply of goods fall under Rule 9(c) and the place of provision is the location of the service provider. This change means commission or consignment agents are treated as intermediaries and the territorial determination for application of the reverse charge mechanism shifts to the agent's location; separate reverse charge considerations apply for payments to foreign service providers and raise questions on cenvat eligibility. Discussion-Forum Service Tax Mon, 23 Jan 2017 15:47:16 +0530 https://www.taxtmi.com/forum/issue?id=111408