Place of provision of performance based services

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..... 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 sit .....

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..... ce Tax, Dated 20/06/2012 2. Substituted vide Notification No. 14/2014 - Service Tax dated 11th July, 2014, w.e.f. 1 st day of October, 2014 before it was read as, Provided further that this sub-rule shall not apply in the case of a service provided in respect of goods that are temporarily imported into India for repairs, reconditioning or reengineering for re-export, subject to .....

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