https://www.taxtmi.com/caselaws?id=801305 Overseas local area representatives that only arrange third-party filming locations, equipment, personnel and production support qualify as intermediaries where the producer retains creative, budgetary and business control and the representatives' fixed fee is separately identifiable from third-party costs. The specific place-of-provision rule for intermediary services, or alternatively the later equally applicable rule, locates the service at the representatives' overseas location. Because that location is outside the taxable territory, reverse-charge service tax does not apply. Governmental production incentives routed through representatives do not establish independent provision of film-production services; the related tax demand and penalties are unsustainable. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801305 Overseas local area representatives that only arrange third-party filming locations, equipment, personnel and production support qualify as intermediaries where the producer retains creative, budgetary and business control and the representatives' fixed fee is separately identifiable from third-party costs. The specific place-of-provision rule for intermediary services, or alternatively the later equally applicable rule, locates the service at the representatives' overseas location. Because that location is outside the taxable territory, reverse-charge service tax does not apply. Governmental production incentives routed through representatives do not establish independent provision of film-production services; the related tax demand and penalties are unsustainable. Case-Laws Service Tax Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801305