Place of provision rules: freight forwarders' services taxable when acting as intermediaries; transportation to abroad not taxable. Transportation of goods by air/sea to a destination outside India is treated as provided outside the taxable territory under Rule 10 POPS and not liable to service tax; a freight forwarder acting only as an intermediary under Rule 2(f)/Rule 9 is taxable for the facilitation service, whereas a freight forwarder acting as principal who assumes contractual liability and invoices as principal provides the transport service on his own account and such export transportation is not subject to service tax.