had one last week. The service on a new bank came underground, entered the foundation(4 1/2 ft crawlspace) went 2ft into a 90, up into an interior wall, terminating in the panel. probably 8 ft total service enterance conductors in the building. Got a red tag for not having a disconnect where the enterance entered the building.
I argued that the panel location was the first readily accessible location for the disconnect, as the crawlspace enterance was a 3 ft square hole in the floor with no permenant stairs. The inspector said the disconnect should have gone ourside then.
we dug up the underground, swung it over 10 ft to bring it up into a disconnect, but the bank owner wanted inside.
So, final result: disconnect is inside, underground l-b's into back of it, SER to panel. What a circus! Glad I didn't have much to do with it, except after all the debate was done!!