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)  Omitted

(c)   Intermediary services;

(d)  Service consisting of hiring of all means of transport other than,-

(i) aircrafts, and

(ii) vessels excepts yachts,

upto a period of one month.