https://www.taxtmi.com/article/detailed?id=5191 The Finance Act, 2012 and the Place of Provision of Service Rules, 2012 determine whether services are provided within the taxable territory (whole of India excluding Jammu & Kashmir) or in a non-taxable territory. Sequential location tests-registration premises, business or fixed establishment, establishment most directly concerned, and usual residence-identify the place of provision. Services provided in taxable territory are subject to service tax under section 66B; where the provider is outside taxable territory but the place of provision is within it, the recipient is liable under reverse charge unless exempted. en-us Sat, 13 Jul 2013 10:40:03 +0530 Sat, 13 Jul 2013 10:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5191 The Finance Act, 2012 and the Place of Provision of Service Rules, 2012 determine whether services are provided within the taxable territory (whole of India excluding Jammu & Kashmir) or in a non-taxable territory. Sequential location tests-registration premises, business or fixed establishment, establishment most directly concerned, and usual residence-identify the place of provision. Services provided in taxable territory are subject to service tax under section 66B; where the provider is outside taxable territory but the place of provision is within it, the recipient is liable under reverse charge unless exempted. Articles Service Tax Sat, 13 Jul 2013 10:40:03 +0530 https://www.taxtmi.com/article/detailed?id=5191