Place of provision of service

Hello friends, As per Rule 5 of POPS rules, 2012; POPS is determined by place of location of immovable property. But as per Rule 8 if both the parties i.e Provider and Receiver are located in taxable territory, then liability to pay tax will be on Service Receiver. I am confused. Shouldn't a provider be liable to tax? Plz help me to interpret it. when will service receiver be liable to pay tax??