https://www.taxtmi.com/news?id=2944 Place of provision of services is primarily the location of the service receiver, or failing that the location of the service provider. Performance-based services are located where performed; services relating to immovable property are located at the property's situs; event-related services are located where the event is held. Specified services such as banking to account holders, telecommunication to subscribers, online information services, intermediary services, and short-term transport hire are located at the service provider's location. Transportation and passenger carriage have destination or embarkation rules. The Central Government may notify exceptions and a later applicable rule governs conflicts. en-us Sat, 17 Mar 2012 15:54:04 +0530 Sat, 17 Mar 2012 15:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=2944 Place of provision of services is primarily the location of the service receiver, or failing that the location of the service provider. Performance-based services are located where performed; services relating to immovable property are located at the property's situs; event-related services are located where the event is held. Specified services such as banking to account holders, telecommunication to subscribers, online information services, intermediary services, and short-term transport hire are located at the service provider's location. Transportation and passenger carriage have destination or embarkation rules. The Central Government may notify exceptions and a later applicable rule governs conflicts. News - Sat, 17 Mar 2012 15:54:04 +0530 https://www.taxtmi.com/news?id=2944