Place of supply: services not linked to an account are at supplier location; if linked, at recipient recorded location. If the service is not linked to the customer's account, the place of supply is the location of the supplier (the branch). If the service is linked to the customer's account, the place of supply is the location of the recipient as recorded in the supplier's records.
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 supply: services not linked to an account are at supplier location; if linked, at recipient recorded location.
If the service is not linked to the customer's account, the place of supply is the location of the supplier (the branch). If the service is linked to the customer's account, the place of supply is the location of the recipient as recorded in the supplier's records.
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