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of <h1>Understanding Key Service Tax Terms: Definitions for Finance Act, 1994 Explained in 2012 Rules</h1> The Place of Provision of Services Rules, 2012, defines key terms related to service tax under the Finance Act, 1994. It includes definitions for 'account,' 'banking company,' 'continuous journey,' 'financial institution,' 'intermediary,' 'leg of journey,' 'location of the service provider,' and 'location of the service receiver.' The rules specify the meaning of 'non-banking financial company,' 'online information and database access or retrieval services,' 'person liable to pay tax,' 'telecommunication service,' and other relevant terms. The rules also clarify the usual place of residence for bodies corporate and specific services like telecommunication.
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