Few points on Service Tax- Place of Provision.

01.  This rule means for import & export of services and service provider functioning from multiple location without centralized registration.

02.  Export are not taxable and import are taxable.

03.  Location can be determined – in case of centralized registration – office which is registered and in other case- usual place of service provider.

04.  In case of telecommunication service- the address of the service receiver.

05. 

In case of import of service, service receiver is liable to pay tax under reverse mechanism.

06.  In case of Immovable property, the place of provision is location of immovable property.

07.  In case of event, the place of provision is the place where event held.

08.  Service is taxable in India, in case both service provided outside taxable territory but both service receiver & provider were under taxable territory.

09.  Export means payment received in foreign exchange.