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.