Place of provision of passenger transportation is the place where the passenger embarks for a continuous journey. Place of provision for a passenger transportation service is the place where the passenger embarks on the conveyance for a continuous journey, locating the taxable supply at the origin of that continuous journey.
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.
Place of provision of passenger transportation is the place where the passenger embarks for a continuous journey.
Place of provision for a passenger transportation service is the place where the passenger embarks on the conveyance for a continuous journey, locating the taxable supply at the origin of that continuous journey.
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