Chartered Accountant
1113 Points
Joined December 2007
The nature of service provided by you will fall under the residuary Rule 3 of Place of Provision Rule as no other Rules are applicable to this category of service . According to the POPR 3 the POP in case of this service is the Location of the Service Receiver. If the service receiver has no other set up in India and has its Fixed or Business extablishment or usual place of residence outside India then the service is not going to be taxable.