Rule 8 - Place of provision of services where provider and recipient are located in taxable territory - Place of Provision of Services Rules, 2012

1 [Place of provision of services where provider and recipient are located in taxable territory.- 08. Place of provision of a service, where the location of the provider of service as well as that of the recipient of service is in the taxable territory, shall be the location of the recipient of service. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012