9.PLACE OF PROVISION OF SPECIFIED SERVICES.
 
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;
(b)   Online information and database access or retrieval services;
(c)   Intermediary services;
(d)   Service consisting of hiring of means of transport, upto a period of one month.