Friends
We usde to export consulting engineering services without payment of output service tax in accordance with rule 3(1), 3(2) and 4 of Export of services Rules 2005.
Now EOS Rules 2005 has been replaced by Place of Provision of Services Rules 2012 from 01/07/2012.
Rule 3 thereof provides : The place of provision shall be location of SR generally.
Rule 4 provides : In case of performance based services, place of provision shall be the location where the services are performed namely
Rule 9 stipulates : The place of proviison of some specified services like onlin einformation etc shall be the location of service provider.
Under which Rule we fall now under PPS Rules 2012 so that export can be efefcted without payment of output service tax.
Regards,
CAclubindia
