Category Archives: Place of Provision Rules under Service Tax

Service of transportation of goods and place of provision under service tax Service of transportation of goods Any service of transportation of goods, by any mode of transport (air, vessel, rail or by a goods transportation agency), is covered here. However, transportation of goods by courier or mail is not covered here. Place of provision… Read More »

Place of provision of service rules,2012 under service tax Place of provision– generally the place of provision of a service shall be the location of the recipient of service. provided that in case the location of the service receiver is not available in the ordinary course of business, the place of provision shall be the… Read More »