Demarcated space made available in the warehouse by logistics service provider constitutes fixed place of business

AAR Ruling: The demarcated space made available in the warehouse by the logistics service provider constitutes fixed place of business [Sea gate Singapore International Headquarters Pvt. Ltd. (AAR No. 831 of 2009) (2010-TIOL-08-ARA-IT)]. Facts: Seagate Singapore International Headquarters Pvt. Ltd. (applicant) was engaged in the business of manufacture and sale of Hard Disk Drives (disks). It has been supplying disks to Original Equipment Manufacturers (OEMs) in India. In order to minimise the delays in the procurement of inputs from the applicant, the OEM proposed to put in place a Vendor Man...