01 July 2015
As per Rule 3 of place of provision of service Rules, the place of provision will be the place of receipient of service. As the place of receipient of service is a non taxable territory no service tax applicable.
01 July 2015
But general rule is later rule will apply over former and rule 4 i.e.performance based service states that place of service provider will be the place of provision of service. under clause (b) specific example of coaching classes is also mentioned.
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