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TMI BlogPlace of Provision of Services Rules,2012X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3, Sub-Section (i) vide number G.S.R. 151 (E) dated the 3 rd March, 2005 and the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 11/2006-ST dated the 19 th May, 2006 published in the Gazette of India Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 227 (E) dated the 19 th May, 2006, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules for the purpose of determination of the place of provision of services, namely:- 1. Short title, extent and commencement. - (1) These rules may be called the Place of Provision of Services Rules, 2012. (2) They shall come into force on 1 st day of July, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s obtained a single registration, whether centralized or otherwise, the premises for which such registration has been obtained; (b). where the service provider is not covered under sub-clause (a): (i) the location of his business establishment; or (ii) where the services are provided from a place other than the business establishment, that is to say, a fixed establishment elsewhere, the location of such establishment; or (iii) where services are provided from more than one establishment, whether business or fixed, the establishment most directly concerned with the provision of the service; and (iv) in the absence of such places, the usual place of residence of the service provider. (i) location of the service receiver means:- (a). where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notification in the Official Gazette specify; (l) online information and database access or retrieval services means providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; (m) person liable to pay tax shall mean the person liable to pay service tax under section 68 of the Act or under sub-clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994 ; (n) provided includes the expression to be provided ; (o) received includes the expression to be received ; (p) registration means the registration under rule 4 of the Service Tax Rules, 1994 ; (q) telecommunication serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of service: 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. (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. 5. Place of provision of services relating to immovable property.- The place of provision of services provided directly in relation to an immovable property, including services provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services shall be the location of the service provider:- (a) Services provided by a banking company, or a financial institution, or a non-banking financial company, to account holders; (b) Online information and database access or retrieval services; (c) Intermediary services; (d) Service consisting of hiring of means of transport, upto a period of one month. 10. Place of provision of goods transportation services.- The place of provision of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of the goods: Provided that the place of provision of services of goods transportation agency shall be the location of the person liable to pay tax. 11. Place of provision of passenger transporta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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