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<h1>Rule 10 of 2012 Rules: Goods transportation service location based on destination; agency services based on tax payer's location.</h1> The Place of Provision of Services Rules, 2012, specifically Rule 10, dictates that the place of provision for goods transportation services, excluding mail or courier, is determined by the destination of the goods. However, for services provided by a goods transportation agency, the place of provision is the location of the person liable to pay the tax. This rule was inserted through Notification No. 28/2012 on June 20, 2012, under the Service Tax regulations.