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Place of provision of service

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(Querist)
11 December 2012 Place of provision(POP) for Classroom teaching is to be determined as per Rule 4(b) of POP services rules , 2012. As per the said rule the POP will be place where services are actually performed i.e class room. What would be the POP in case of video coaching services in the following cases-
1. Rendered from non-taxable territory to service recepient situated in taxable territory.
2. Rendered from taxable territory to service recepient in non- taxable territory.
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CA. RAGHAV GARG

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CA. RAGHAV GARG (Expert)
11 December 2012 There is no specific rule that if Rule 4(b) is not applicable then no other rule could be applied. Rule 7 deals with the condition where services are provided to more then one places, in which principal place is treated as principal place.

However, above all Rule 3 is applicable where no other rule applied, which states that the place of recipient of service will be treated as Place of provision.
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