In case where the location of service recipient is not available, the 'place of provision of service' would be

CS Executive · Tax Laws and Practice · PYQS · December 2015
In case where the location of service recipient is not available, the 'place of provision of service' would be
(A) Location where service is rendered
(B) Location of service provider
(C) Where the registration is recorded under service tax
(D) None of the above.

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Service Tax

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