B.com ACA
5923 Points
Joined December 2011
As pe Rule 9 of POP Rules,2012- in respect of intemediary services ( not including intermediary in respect of goods) place of provision is location of service provider....However, in case of intermediary in respect of goods place of provision is location of service receiver(As per general rule 3), thefore in your case Place of provision is outside India and thus not taxable as per Sec 66B.
However , vide Notification No. 14/2014(to be efffective from Oct1,2014)
The place of provision in case of intermediary services (whether in respects of goods or services) POP is the location of service provider...therefore in your case service is taxable w.e.f Oct1,2014