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The Place of Provisions of Service (POPS) Rules, 2012 is the thin line which divides taxability and non-taxability under the Service Tax Law. These rules were aimed to consolidate the endlessly dispute on the Export of Services and Import of Service
The Value Added System of Taxation of Goods was introduced in order to address the issue of multiplicity of taxes and cascading effect of such taxes in the transaction chain. In the erstwhile single point taxation, goods which underwent any manufact
The negative list of taxing services has hailed complexities in determination of the jurisdiction of the statute for taxation of services. The emphasis for taxing services is on the provision of services in the taxable territory. However, due to
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