https://www.taxtmi.com/notifications?id=24944 The place of provision of services is generally the location of the recipient, defaulting to the provider's location if the recipient's location cannot be ascertained. Definitions supply rules for identifying provider and recipient locations. Specific rules displace the general rule: performance-based services are where performed; immovable-property and event services are where the property or event is located; goods transport is at destination; passenger transport at embarkation; on-board services at first scheduled departure; and specified services (banking/financial to account holders, online data services, intermediary services, short-term vehicle hire) are located at the provider. A notification power exists to prevent double taxation, and where multiple rules apply, the later rule governs. en-us Wed, 20 Jun 2012 00:00:00 +0530 Wed, 09 Oct 2024 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=24944 The place of provision of services is generally the location of the recipient, defaulting to the provider's location if the recipient's location cannot be ascertained. Definitions supply rules for identifying provider and recipient locations. Specific rules displace the general rule: performance-based services are where performed; immovable-property and event services are where the property or event is located; goods transport is at destination; passenger transport at embarkation; on-board services at first scheduled departure; and specified services (banking/financial to account holders, online data services, intermediary services, short-term vehicle hire) are located at the provider. A notification power exists to prevent double taxation, and where multiple rules apply, the later rule governs. Notifications Service Tax Wed, 20 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/notifications?id=24944