SERVICE TAX - Place of Provision of Services Rules - THE FINANCE (No. 2) BILL, 2014

Place of Provision of Services Rules:

          • Provision for prescribing conditions for determination of place of provision of repair service carried out on temporarily imported goods, to be omitted.

          • Intermediary of goods to be given the same treatment as is given to intermediary of services.

          • Vessels (excluding yachts) and aircraft to be excluded from Rule 9(d); hiring of vessels or aircrafts, irrespective of whether short term or long term, will be covered by the general rule, which is place of location of the service receiver.

           [The above changes to have effect from 1st October 2014]

See: Place of Provision of Services Rules, 2012 [As amended]