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.