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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Place of provision of services: provider location governs tax point for banking, intermediary, and short-term transport hire.</h1> The place of provision for specified services is the location of the service provider, applying to services by banking companies, financial institutions and non-banking financial companies to account holders, to intermediary services, and to short-term hire of means of transport excluding aircraft and certain vessels.

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