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    <title>Determination of place of provision of service (w.e.f. 1-7-2012)</title>
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    <description>The Central Government is empowered to make rules determining the place of provision of service, considering the nature and description of services, to specify where services are provided, deemed provided, agreed to be provided, or deemed agreed to be provided; such rules remain valid even if the service provider or service receiver, or both, are located outside the taxable territory.</description>
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      <title>Determination of place of provision of service (w.e.f. 1-7-2012)</title>
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      <description>The Central Government is empowered to make rules determining the place of provision of service, considering the nature and description of services, to specify where services are provided, deemed provided, agreed to be provided, or deemed agreed to be provided; such rules remain valid even if the service provider or service receiver, or both, are located outside the taxable territory.</description>
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