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<h1>Service Provision Rules 2012: Service Tax Applies Based on Recipient's Location in Taxable Territory</h1> The Place of Provision of Services Rules, 2012, specifies that when both the service provider and recipient are located within a taxable territory, the place of provision for the service is deemed to be the recipient's location. This rule was inserted through Notification No. 28/2012 on June 20, 2012, and is relevant for determining the applicability of service tax based on the location of the service recipient within the taxable territory.