TMI BlogPlace of provision of service - Export of services or not - POPOS Rules - while relying on Rule...Place of provision of service - Export of services or not - POPOS Rules - while relying on Rule 2(i)(b)(ii) the revenue ignores the existence of Rule 2(i)(b)(i) while Rule 2(i)(b)(ii) prescribes that the place of use would be relevant; Rule 2(i)(b)(i) prescribes the location of the business established would be relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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