Rule 3 - Place of provision generally - Place of Provision of Services Rules, 2012

Place of provision generally.- 03. The place of provision of a service shall be the location of the recipient of service: Provided that in case 2 [ of services other than online information and database access or retrieval services, where ] the location of the service receiver is not available in the ordinary course of business, the place of provision shall be the location of the provider of service. --------------------------------- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012 2. Inserted vide Not.46/2016 - Dated 9-11-2016, w.e.f. 1st day of December, 2016 ,