The place of provision in respect of a passenger transportation servise shall be the place where the passenger embarks on the conveyance for a continuous journey.The term ' continuous journey' is defined vide Rule 2 (d) as 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 seperate tickets or invoices are issued.
A person travels from Delhi to London with round trip ticket.Query is whether for the return journey also, the place of provision of service is Delhi.
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