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<h1>Central Government Can Define Service Location Rules Under Section 66C, Regardless of Parties' Geographic Location.</h1> Section 66C, introduced by the Finance Act, 2012, empowers the Central Government to determine the place of provision of services through rules, considering the nature and description of services. These rules specify where services are provided, deemed provided, or agreed to be provided. Importantly, the validity of these rules is not affected if the service provider, service receiver, or both are located outside the taxable territory. This provision ensures clarity in the application of service tax, irrespective of the geographical location of the involved parties.