Interpretation of law

Please interprete the Notification no. 14/2014 on change in the Place of Provision of Services (Amendment) Rules, 2014 in respect of intermediatory service.

One of organisation is paid commission to foreign party for the service of exhibition in outside india on behalf of org. can exemption allowed to organisation under this noti. or in only case of commission for dealing in trading goods only.

Replies (4)

If the service provider providing intermediary service (for goods or services) is located outside India and the receiver is in Taxable territory, then Rule 9 of POP Rules gets attracted and the location of the service provider is the place of provision. So, no service tax attracted on such service. As the service provider is acting as an intermediary for facilitating service, there is no effect of the amendment and the service was non taxable even before the amendment.

But sir it's come under RCM, when on person located in a non-taxable territory to a person located in a taxable territory.

RCM is applicable if the service is taxable. Service is taxable if it is provided in taxable territory. Here, as the service is provided by a person located in non taxable territory and the service is deemed to be provided in the location of the service provider due to rule 9 of POP Rules, the service is non taxable and outside the scope of charging section 66B.

thanks sir

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details
Company
14 August 2026
Semi Qualified

Goyanka & Associates

New Delhi

CA Inter

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details