https://www.taxtmi.com/article/detailed?id=1805 The Rules designate the place of provision of service primarily as the location of the service receiver, with fallback to the provider's location when the receiver's location is not ascertainable; definitions identify registration premises, business or fixed establishments, the establishment most directly concerned, or usual place of residence, and treat corporate residence and telecommunication billing addresses as determinative in specified circumstances. en-us Fri, 06 Jul 2012 07:55:29 +0530 Fri, 06 Jul 2012 07:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1805 The Rules designate the place of provision of service primarily as the location of the service receiver, with fallback to the provider's location when the receiver's location is not ascertainable; definitions identify registration premises, business or fixed establishments, the establishment most directly concerned, or usual place of residence, and treat corporate residence and telecommunication billing addresses as determinative in specified circumstances. Articles Service Tax Fri, 06 Jul 2012 07:55:29 +0530 https://www.taxtmi.com/article/detailed?id=1805