<h1>New Rules Define Service Provision Location Under Finance Act 1994, Replacing 2005/2006 Notifications to Prevent Double Taxation.</h1> The draft Place of Provision of Services Rules, 2012, outlines the regulations for determining the location of service provision under the Finance Act, 1994. These rules will replace previous notifications from 2005 and 2006. Key provisions include defining the place of service provision based on the location of the service receiver, or the service provider if the receiver's location is unavailable. Specific rules apply to services related to immovable property, events, and transportation. The rules aim to prevent double taxation and ensure uniform application, granting the Central Government authority to notify specific services or circumstances for effective use and enjoyment.