Power of the Central Government to frame the rules :

Section 66C empowers the Central Government to frame rules having regard to the nature and description of various services, to determine the place where such services are provided or deemed to have been provided or agreed to be provided or deemed to have been agreed to be provided. Any rule made hereunder shall not be invalid merely on the ground that either the service provider or the service receiver or both are located at a place being outside the taxable territory.

Place of Provision of Service Rules, 2012 at a glance

Rule	Applicability	Place of provision of service shall be
3	General rule	location of the recipient of service
4	In case where services are provided in respect of goods that are required to be made physically available to the service provider	location where the services are actually performed
	In case of services which require the physical presence of the receiver or the person acting on behalf of the receiver, with service provider
5	In case of services provided directly in relation to an immovable property	place where the immovable property is located or intended to be located.
6	In case of services provided by way of admission to, or organization of, a cultural, artistic, sporting, scientific, educational, or entertainment event, or a celebration, conference, fair, exhibition, or similar events, and of services ancillary to such admission	the place where the event is actually held.
7	Where any service referred to in rules 4, 5, or 6 is provided at more than one location, including a location in the taxable territory	location in the taxable territory where the greatest proportion of the service is provided
8	Where the location of the service provider well as that of service receiver is in the taxable territory	location of the recipient of service
9	In case of (a) Services provided by a banking company, or a financial institution, or a non-banking financial company, to account holders; (b) Online information and database access or retrieval services; (c) Intermediary services; (d) Service consisting of hiring of all means of transport other than aircrafts and vessels (except yacht), upto a period of one month	location of the service provider
10	In case of services of transportation of goods, other than by way of mail or courier	place of destination of the goods
11	In respect of a passenger transportation service	place where the passenger embarks on the conveyance for a continuous journey
12	In case of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board	the first scheduled point of departure of that conveyance for the journey
13	In order to prevent double taxation or non-taxation of the provision of a service, or for the uniform application of rules, the Central Government shall have the power to notify any description of service or circumstances in which the place of provision shall be the place of effective use and enjoyment of a service.
14	Notwithstanding anything stated in any rule, where the provision of a service is, prima facie, determinable in terms of more than one rule, it shall be determined in accordance with the rule that occurs later among the rules that merit equal consideration.