Rule 9 - Place of provision of specified services - Place of Provision of Services Rules, 2012

Place of provision of specified services.- 09. The place of provision of following services shall be the location of the service provider:- (a) Services provided by a banking company, or a financial institution, or a non-banking financial company, to account holders; 2 [(b) ***] (c) Intermediary services; 1 [(d) Service consisting of hiring of all means of transport other than,- (i) aircrafts, and (ii) vessels except yachts, upto a period of one month.] --------------------------- Notes:- 1. Substituted vide Notification No. 14/2014 - Service Tax dated 11th July, 2014, w.e.f. 1 st day of October, 2014 before it was read as, (d) Service consisting of hiring of means of transport, upto a period of one month. 2. Omitted vide Not.46/2016 - Dated 9-11-2016, w.e.f. 1st day of December, 2016 , before it was read as, (b) Online information and database access or retrieval services;