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Place of Provision of Services Rules, 2012

Short title and commencement

  • These rules may be called the Place of Provision of Services Rules, 2012.
  • They shall come into force on 1st day of July, 2012.


  • "Act" means the Finance Act, 1994 (32 of 1994).
  • "Account" means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account.
  • "continuous journey" means a journey for which a single or more than one ticket or invoice is issued at the same time, either by one service provider or through one agent acting on behalf of more than one service provider, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued.
  • "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the ‘main’ service) between two or more persons, but does not include a person who provides the main service on his account.
  • "leg of journey" means a part of the journey that begins where passengers embark or disembark the conveyance, or where it is stopped to allow for its servicing or refueling, and ends where it is next stopped for any of those purposes.
  • "means of transport" means any conveyance designed to transport goods or persons from one place to another.


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