Place of provision of service determined by central government rules; validity unaffected by provider or recipient being outside taxable territory. The Central Government is empowered to make rules determining the place of provision of service, considering the nature and description of services, to specify where services are provided, deemed provided, agreed to be provided, or deemed agreed to be provided; such rules remain valid even if the service provider or service receiver, or both, are located outside the taxable territory.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of provision of service determined by central government rules; validity unaffected by provider or recipient being outside taxable territory.
The Central Government is empowered to make rules determining the place of provision of service, considering the nature and description of services, to specify where services are provided, deemed provided, agreed to be provided, or deemed agreed to be provided; such rules remain valid even if the service provider or service receiver, or both, are located outside the taxable territory.
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