Rule 13 - Powers to notify description of services or circumstances for certain purposes - Place of Provision of Services Rules, 2012

1 [Powers to notify description of services or circumstances for certain purposes.- 13. In order to prevent double taxation or non-taxation of the provision of a service, or for the uniform application of rules, the Central Government shall have the power to notify any description of service or circumstances in which the place of provision shall be the place of effective use and enjoyment of a service. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012