place of provision of service? Sir what does it mean could you please explain with examples.

We know that

Service Provided Outside India is exempt

(Export of Service is exempt)

Suppose  A  of India provides technical service to B  of USA

This service can be performed either

• In India (B Ltd had come to India to take service)
• In USA (B of USA has received Service in USA)

Place of provision of service Rules helps in determining which of the above  is exempt