Rule 12 - Place of provision of services provided on board a conveyance - Place of Provision of Services Rules, 2012

1 [Place of provision of services provided on board a conveyance.- 12. Place of provision of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012