https://www.taxtmi.com/highlights?id=72216 Business Support Services - Point of Taxation Rules (POTR) - Place of supply - the Appellant were buying the space for transportation of containerized goods outside the territorial water of the country and selling the same to their clients in their own capacity and is not obligated to work on principal-to-agent relationship. Accordingly, the income received by the Appellant is not liable to service tax under the category of 'Business Support Service' - AT en-us Tue, 26 Sep 2023 13:50:31 +0530 Tue, 26 Sep 2023 13:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72216 Business Support Services - Point of Taxation Rules (POTR) - Place of supply - the Appellant were buying the space for transportation of containerized goods outside the territorial water of the country and selling the same to their clients in their own capacity and is not obligated to work on principal-to-agent relationship. Accordingly, the income received by the Appellant is not liable to service tax under the category of 'Business Support Service' - AT Highlights Service Tax Tue, 26 Sep 2023 13:50:31 +0530 https://www.taxtmi.com/highlights?id=72216