The place of service code should represent the place where the majority of the plan development and review work was performed. These services generally will take place in the physician’s office when they are coordinating aspects of the patient’s care. The CPT description (“Physician certification / recertification for Medicare-covered home health services under a home health plan of care (patient not present)…..”) does not emphasis the presence of beneficiary during certification or recertification. Hence the Place of service code for Home Health Certification and Care Plan Oversight Services (G0179 place of service, G0180 place of service , G0181 and G0182) would be 11 (Physician Office). Home Health and CPO services is not covered for a patient in Skilled Nursing Facility and will deny when billed with POS 31 or 32.