Case of Thermo Fisher Scientific India Pvt Ltd, AAR Odisha Ruling Dated 11th July 2025. AAR ruled that the repair and maintenance services provided by the Head Office in Maharashtra through Field Service Engineers for Maintenance Contracts with customers in Odisha constitute a place of business in Odisha. The temporary storage of spare parts and tool kit at applicant’s location constitutes a place of business. The applicant’s location would constitute “fixed establishment”.