Regarding assessment of Place of Supply in case of Valuation Services by Engg. for bank loans/income tax purposes:
Query: Whether the Services provided by a firm of engineers carrying out valuation services after verifying property papers and measuring & technical analysis of property shall be the location at which the immovable property as per section 12(3)(a) or the location of the receipient of services as per Section 12(2) ?
Section referred:
As per Section 12(3)(a) "directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work"
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