Place of Provision of Services (Amendment) Rules, 2014

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.... G.S.R. 483 (E).- In exercise of the powers conferred by sub-section (1) of section 66C and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Place of Provision of Services Rules, 2012, namely:- (1) (1) These rules may be called the Place of Provision of Services (Amendment) Rules, 2014. &....

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....           "Provided further that this clause shall not apply in the case of a service provided in respect of goods that are temporarily imported into India for repairs and are exported after the repairs without being put to any use in the taxable territory, other than that which is required for such repair;";      (c) in rule 9....