https://www.taxtmi.com/caselaws?id=466878 Intermediary services provided by foreign group entities performing after sale support on behalf of the Indian principal qualify as intermediary services under Rule 2(f) and not as business auxiliary services, with the place of provision governed by Rule 9 placing such intermediary services at the service provider's location abroad; renting of guest houses is located where the immovable property exists under Rule 5, also outside India. Where tax liability arises on a reverse charge basis and Cenvat/CENVAT credit is available, the demand for service tax, interest and penalties is revenue neutral and unsustainable, so such demands should be set aside. en-us Wed, 17 Jan 2024 00:00:00 +0530 Tue, 24 Feb 2026 21:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466878 Intermediary services provided by foreign group entities performing after sale support on behalf of the Indian principal qualify as intermediary services under Rule 2(f) and not as business auxiliary services, with the place of provision governed by Rule 9 placing such intermediary services at the service provider's location abroad; renting of guest houses is located where the immovable property exists under Rule 5, also outside India. Where tax liability arises on a reverse charge basis and Cenvat/CENVAT credit is available, the demand for service tax, interest and penalties is revenue neutral and unsustainable, so such demands should be set aside. Case-Laws Service Tax Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466878