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.
Place of provision of service
Sweta Kalantri (12) (79 Points)
11 December 2012