https://www.taxtmi.com/caselaws?id=786205 Section 66B and related rules require the taxable event to occur within the taxable territory; services are taxable only if received in India, so promotion services rendered and received in North America are not taxable. The amended intermediary definition brings commission agents within intermediary services whose place of provision under the POPS rules is the service provider's location; where the commission agent is abroad, service tax does not arise. Invoices raised but unpaid require factual verification because tax liability arises on provision of service. The adjudicating authority is directed to re examine evidence and permit the respondent to substantiate claims; matter remanded. en-us Fri, 06 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 11:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786205 Section 66B and related rules require the taxable event to occur within the taxable territory; services are taxable only if received in India, so promotion services rendered and received in North America are not taxable. The amended intermediary definition brings commission agents within intermediary services whose place of provision under the POPS rules is the service provider's location; where the commission agent is abroad, service tax does not arise. Invoices raised but unpaid require factual verification because tax liability arises on provision of service. The adjudicating authority is directed to re examine evidence and permit the respondent to substantiate claims; matter remanded. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786205