Rule 4 - Place of provision of performance based services - Place of Provision of Services Rules, 2012

1 [Place of provision of performance based services.- 04. The place of provision of following services shall be the location where the services are actually performed, namely:- (a) services provided in respect of goods that are required to be made physically available by the recipient of service to the provider of service, or to a person acting on behalf of the provider of service, in order to provide the service: Provided that when such services are provided from a remote location by way of electronic means the place of provision shall be the location where goods are situated at the time of provision of service: 2 [ 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] (b) services provided to an individual, represented either as the recipient of service or a person acting on behalf of the recipient, which require the physical presence of the receiver or the person acting on behalf of the receiver, with the provider for the provision of the service. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012 2. Substituted vide Notification No. 14/2014 - Service Tax dated 11th July, 2014, w.e.f. 1 st day of October, 2014 before it was read as, Provided further that this sub-rule shall not apply in the case of a service provided in respect of goods that are temporarily imported into India for repairs, reconditioning or reengineering for re-export, subject to conditions as may be specified in this regard.