(1) The Central Government may, having regard to the nature and description of various

services, by rules4 made in this regard, 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.

(2) Any rule made under sub-section (1) 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.