https://www.taxtmi.com/acts?id=16677 The place of provision for performance based services is the location where the service is actually performed: for services involving goods the place is where the goods are situated at the time of service (with remote electronic provision treated as the goods' location), subject to an exception for goods temporarily imported for repair and re export without use beyond repair; and for services requiring the physical presence of the recipient, the place is where the service is performed. en-us Thu, 21 Jun 2012 17:59:08 +0530 Mon, 14 Jul 2014 10:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16677 The place of provision for performance based services is the location where the service is actually performed: for services involving goods the place is where the goods are situated at the time of service (with remote electronic provision treated as the goods' location), subject to an exception for goods temporarily imported for repair and re export without use beyond repair; and for services requiring the physical presence of the recipient, the place is where the service is performed. Act-Rules Service Tax Thu, 21 Jun 2012 17:59:08 +0530 https://www.taxtmi.com/acts?id=16677