<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Banking services emanate from the bank account opened by a customer with the branch of a bank or through a contractual relationship between the branch of a bank and the customer. The branch holding the customer&rsquo;s account is referred to as the &lsquo;Account Branch&rsquo; or the &lsquo;Home Branch&rsquo;. An account would include all types of accounts &ndash; viz. interest bearing, non- interest bearing, loan account, deposit account, etc. In the present day of &ldquo;anywhere banking&rdquo;, the customer avails banking services through mobile/ internet banking or by visiting any branch of the bank. At times the services are provided through branches / locations other than the &lsquo;Account Branch&rsquo; or the &lsquo;Home Branch&rsquo;. It is clarified that the services provided by the other branches are actually services provided to the &lsquo;Home branch&rsquo; and are ultimately billed to the home branch. Thus, the location of supplier in such cases is the Home Branch/Account Branch.</span></span></p>