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<h1>India's 2012 Rules Define Service Provision Location for Tax, Prevent Double Taxation, Ensure Uniform Application.</h1> The Place of Provision of Services Rules, 2012, issued by the Government of India, outlines the criteria for determining the location of service provision for service tax purposes. Effective from July 1, 2012, these rules define key terms and specify the location of service provision based on various scenarios, such as the location of the service recipient, performance-based services, services related to immovable property, and events. It addresses services provided at multiple locations, within taxable territories, and by specific service providers like banks and financial institutions. The rules aim to prevent double taxation and ensure uniform application.