Place of Provision of Services Rules 2012
1 Short title, extent and commencement
2 Definitions
In these rules, unless the context otherwise requires,-
(d) “continuous journey” means a journey for which a single or more than one ticket or invoice is issued at the same time, either by one service provider or through one agent acting on behalf of more than one service provider, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued;
(e) “financial institution” has the meaning assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act,1934 (2 of 1934);
(f) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the ‘main’ service) between two or more persons, but does not include a person who provides the main service on his account;
(g) “leg of journey” means a part of the journey that begins where passengers embark or disembark the conveyance, or where it is stopped to allow for its servicing or refuelling, and ends where it is next stopped for any of those purposes;
(h) “location of the service provider” means-
(iv) in the absence of such places, the usual place of residence of the service provider.
(i) “location of the service receiver” means:-
(iv) in the absence of such places, the usual place of residence of the recipient of service.
Place of Provision of Services Rules 2012

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