https://www.taxtmi.com/acts?id=16676 The place of provision of a service is the location of the recipient; if the recipient's location is not available in the ordinary course of business, the place of provision shall be the location of the provider. The Rule also records an inserted exclusional phrase concerning online information and database access or retrieval services. en-us Thu, 21 Jun 2012 17:57:18 +0530 Fri, 11 Nov 2016 12:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16676 The place of provision of a service is the location of the recipient; if the recipient's location is not available in the ordinary course of business, the place of provision shall be the location of the provider. The Rule also records an inserted exclusional phrase concerning online information and database access or retrieval services. Act-Rules Service Tax Thu, 21 Jun 2012 17:57:18 +0530 https://www.taxtmi.com/acts?id=16676