https://www.taxtmi.com/manuals?id=699 The Place of Provision of Services Rules determine taxability by locating where a service is deemed provided: primarily at the location of the service receiver, subject to a hierarchy for determining location (registration premises, business establishment, fixed establishment, establishment most directly concerned, usual residence). Specific rules displace the main rule for performance-based services, immovable property, events, transportation of goods, passenger embarkation, on-board services, and specified services (banking account-holder services, online information services, intermediary services, short-term hire), with reverse charge and rule-sequencing to prevent double taxation. en-us Thu, 28 Jun 2012 12:29:00 +0530 Wed, 11 Feb 2026 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=699 The Place of Provision of Services Rules determine taxability by locating where a service is deemed provided: primarily at the location of the service receiver, subject to a hierarchy for determining location (registration premises, business establishment, fixed establishment, establishment most directly concerned, usual residence). Specific rules displace the main rule for performance-based services, immovable property, events, transportation of goods, passenger embarkation, on-board services, and specified services (banking account-holder services, online information services, intermediary services, short-term hire), with reverse charge and rule-sequencing to prevent double taxation. Manuals Service Tax Thu, 28 Jun 2012 12:29:00 +0530 https://www.taxtmi.com/manuals?id=699