Rule 7 - Place of provision of services provided at more than one location - Place of Provision of Services Rules, 2012

1 [Place of provision of services provided at more than one location.- 07. Where any service referred to in rules 4, 5, or 6 is provided at more than one location, including a location in the taxable territory, its place of provision shall be the location in the taxable territory where the greatest proportion of the service is provided. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012