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<h1>Service Tax Rule: Largest Service Portion in Taxable Territory Determines Provision Location Per 2012 Amendment Rules 4, 5, 6.</h1> Where a service is provided at multiple locations, including at least one within the taxable territory, the place of provision for service tax purposes is determined to be the location within the taxable territory where the largest proportion of the service is rendered. This rule applies to services referenced in rules 4, 5, or 6 of the Place of Provision of Services Rules, 2012, as amended by Notification No. 28/2012 dated June 20, 2012.