Place of provision of specified services

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..... d 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 .....

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..... bstituted 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 transpor .....

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