What would be the situation where the payment for a service is made at one location (say by the headquarters of a business) but the actual rendering of the service is elsewhere (i.e. a fixed establishment)?
Ravi Kiran (Student) (174 Points)
19 September 2013What would be the situation where the payment for a service is made at one location (say by the headquarters of a business) but the actual rendering of the service is elsewhere (i.e. a fixed establishment)?
Ranu Purohit
(Job)
(55 Points)
Replied 19 September 2013
Dear Ravi,
A service should be taxed in the jurisdiction of its consumption.According to the Rules "place of provision of service 2012" shall the location of service reveiver.for this "location of service" defined as :
However there is no differnce if service is recevied any where in india (except jammu & Kashmir) due to its a central tax and rate is unique in all over india (Taxable Territorry).
I hope it helps u for better understanding.if any query in regard this you may ask...
Thanks/regards,
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