Rule 11 - Place of provision of passenger transportation service - Place of Provision of Services Rules, 2012

1 [Place of provision of passenger transportation service.- 11. The place of provision in respect of a passenger transportation service shall be the place where the passenger embarks on the conveyance for a continuous journey. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012