TMI BlogSERVICE TAX - Place of Provision of Services Rules - THE FINANCE (No. 2) BILL, 2014X X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX - Place of Provision of Services Rules - THE FINANCE (No. 2) BILL, 2014 X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribing conditions for determination of place of provision of repair service carried out on temporarily imported goods, to be omitted. • Intermediary of goods to be given the same treatment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as is given to intermediary of services. • Vessels (excluding yachts) and aircraft to be excluded from Rule 9(d); hiring of vessels or aircrafts, irrespective of whether short term or long ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, will be covered by the general rule, which is place of location of the service receiver. [The above changes to have effect from 1st October 2014] See: 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 ..... [As amended] X X X X Extracts X X X X X X X X Extracts X X X X
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