Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 66C] [Entire Act] Union of India - Subsection Section 66C(2) in Finance Act, 2012 (2)Any rule made under sub-section (I) 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.