Rule 14 - Order of application of rules - Place of Provision of Services Rules, 2012

1 [Order of application of rules.- 14. 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. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012