Location of the recipient of services

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....r than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the loc....

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....vider or receiver as the case may be), will be the "location" as determined in terms of these rules. Para 5.2.4 How will such "location" be determined? * The location of a service provider or receiver (as the case may be) is to be determined by applying the following steps sequentially: * A. where the service provider or receiver has obtained only one registration, whether....