VAT Query: Cross border supply of Services

Can anyone help me with this VAT query:

An Irish vat registered company provides a crushing service to polish registered business in poland.

Q1. Where is the place of supply and what VAT is chargeable.
Place of supply, Section 5(5) VATA72 sets out the general rule: The place where a service is supplied shall be deemed, for the purposes of this Act, to be where the person supplying the service has established his business or has his establishment or (if more than one) the establishment of his which is most concerned with the supply or (if he has no establishment) his usual place of residence. i.e in this case Ireland.

However, if we go on the basis that on Irish registration tresholds i.e. a non-established person supplying taxable goods or services in the State is obliged to register and account for VAT irrespective of the level of turnover.

Q2. If the same principles apply then would the Irish company be required to register for VAT in poland?

Some clarifiaction required

Is the crushing service construction related?
If so it is taxed where received per S5(6)(a) of the Vat Act.

Does it relate to the provision of staff/
If so it is taxed where received as a Fourth Schedule Service.

Taxed where received means the purchaser adds them to their sales VAT at the local rate and reclaims them if they are conducting a Vatable trade.

No its not a fourth Schedule service and its not constuction related. They are providing a service in Poland to Polish businesses.