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of <h1>Amendments Clarify Service Location Rules: Defaults to Provider's Location If Recipient's Location Unavailable, Except for Online Services.</h1> The Place of Provision of Services Rules, 2012, specifies that the place of provision for a service is generally the location of the service recipient. However, if the recipient's location is not ordinarily available, except for online information and database access or retrieval services, the place of provision defaults to the location of the service provider. Amendments to this rule were made through notifications in 2012 and 2016.
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