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<h1>Finance Act 1994, Section 66C allows rules on service provision location, effective July 2012, regardless of parties' locations.</h1> Section 66C of the Finance Act, 1994, effective from July 1, 2012, empowers the Central Government to establish rules determining the place of provision for various services. These rules apply regardless of whether the service provider or receiver is located outside the taxable territory. The validity of such rules is not affected by the geographical location of the involved parties. This provision was introduced to clarify the tax jurisdiction concerning service transactions.