https://www.taxtmi.com/article/detailed?id=5891 The Place of Provision of Services Rules, 2012 together with section 66C determine where services are provided, with the taxable territory distinguished from non-taxable territory; location is found by a sequential test (registration premises, business or fixed establishment most directly concerned, or usual residence). CBEC guidance directs taxpayers to identify the applicable rule, determine place of provision, check if it is within the taxable territory, and then decide liability: provider located in taxable territory pays tax, otherwise recipient in taxable territory may be liable on reverse charge, with exemptions for individuals, government non-business use, and charities. en-us Fri, 31 Oct 2014 07:48:11 +0530 Fri, 31 Oct 2014 07:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5891 The Place of Provision of Services Rules, 2012 together with section 66C determine where services are provided, with the taxable territory distinguished from non-taxable territory; location is found by a sequential test (registration premises, business or fixed establishment most directly concerned, or usual residence). CBEC guidance directs taxpayers to identify the applicable rule, determine place of provision, check if it is within the taxable territory, and then decide liability: provider located in taxable territory pays tax, otherwise recipient in taxable territory may be liable on reverse charge, with exemptions for individuals, government non-business use, and charities. Articles Service Tax Fri, 31 Oct 2014 07:48:11 +0530 https://www.taxtmi.com/article/detailed?id=5891