shortcut to remember POPS (service tax)

Shortcut to remember POPS (service tax)
Rule 3-12
Read as "MLA HOBI is going to RGIA shame on his part that he is using GPS for this "

write as "RGIA MLA shame HOBI GPS"

detailed description :

Rule 3 - Receiver - Rajiv (R)
Rule 4 - Good(s) performance- Gandhi (G)
Rule 5 - Immovable property - International (I)
Rule 6- admission to event - Airport (A)
Rule 7 - multiple Location including a location in taxable territory - MLA
Rule 8 - service provider and receiver in same taxable territory - S(h)ame
Rule 9 - hiring,online, banking, intermediary - HOBI
Rule 10,11,12 - goods, passenger, services on board - GPS

Apart from this there are two General rules which you can remember easily they are..
Rule 13 - CG power to make rules
Rule 14 - latter rule prevails over the earlier