https://www.taxtmi.com/article/detailed?id=2094 Section 66C permits rules to determine the place of provision of service; the Place of Provision of Service Rules, 2012 set a 14 rule hierarchy (including definitions, specified service categories, immovable property, events, transport, multi location services and order of application) with the default rule deeming services provided at the location of the service receiver when no other rule applies. Section 66B conditions taxability on provision or agreement to provide in the taxable territory and Point of Taxation Rules, 2011 specify time of taxation by invoice date, completion date if invoice delayed, or receipt of payment. en-us Sat, 30 Mar 2013 10:32:56 +0530 Sat, 30 Mar 2013 10:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2094 Section 66C permits rules to determine the place of provision of service; the Place of Provision of Service Rules, 2012 set a 14 rule hierarchy (including definitions, specified service categories, immovable property, events, transport, multi location services and order of application) with the default rule deeming services provided at the location of the service receiver when no other rule applies. Section 66B conditions taxability on provision or agreement to provide in the taxable territory and Point of Taxation Rules, 2011 specify time of taxation by invoice date, completion date if invoice delayed, or receipt of payment. Articles Service Tax Sat, 30 Mar 2013 10:32:56 +0530 https://www.taxtmi.com/article/detailed?id=2094