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 ..... ndia Extraordinary, Part II, Section 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow for its servicing or refueling, and ends where it is next stopped for any of those purposes; (h) location of the service provider means- (a). where the service provider has 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elecommunication service, the usual place of residence shall be the billing address. (j) means of transport means any conveyance designed to transport goods or persons from one place to another; (k) non-banking financial company means- (i) a financial institution which is a company; or (ii) a non-banking institution which is a company and which has as its principal business the receiving of deposits, under any scheme or arrangement or in any other manner, or lending in any manner; or (iii) such other non-banking institution or class of such institutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service receiver is not available in the ordinary course of business, the place of provision shall be the location of the provider of service. 4. Place of provision of performance based services.- The place of provision of following services shall be the location where the services are actually performed, namely:- (a) services provided in respect of goods that are required to be made physically available by the recipient of service to the provider of service, or to a person acting on behalf of the provider of service, in order to provide the service: Provided that when such services are provided from a remote location by way of electronic means the place of provision shall be the location where goods are situate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of services ancillary to such admission, shall be the place where the event is actually held. 7. Place of provision of services provided at more than one location.- 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. 8. Place of provision of services where provider and recipient are located in taxable territory.- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r circumstances for certain purposes.- 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. 14. Order of application of rules.- Notwithstanding anything stated in any rule, where the provision of a service is, prima facie, determinable in terms of more than one rule, it shall be determined in accordance with the rule that occurs later among the rules that merit equal consideration. [F.No. 334 /1/ 2012-TRU] (Rajkumar Digvijay) Under Secretary to the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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