The Place of Provision of Service Rules, 2012 contains different rules for different nature of services. Since no specific Rule applied to such services, the place of provision shall fall under Rule 3 which provides that location of service recipient shall determine place of provision of such services. Thus, if the recipient is within taxable territory, place of provision shall be within taxable territory and taxable, else, non taxable.
Since present Professional services are required may also be provided in relation to movable or immovable property, Rule 4 and rule 5 of Place of Provision Rules, 2012 is relevant for this category of service is as follows:
Rule 4: services provided in respect of goods that are required to be made physically available by the recipient of service to the provider of service, or to a person acting on behalf of the provider of service, in order to provide the service. In present case, place of provision shall be place where actual services has been rendered.
Rule 5: The place of provision of services provided directly in relation to an immovable property, including services provided in this regard by experts and estate agents, provision of hotel accommodation by a hotel, inn, guest house, club or campsite, by whatever, name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including architects or interior decorators, shall be the place where the immovable property is located or intended to be located.