9911796707
TMI Blog2022 (10) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... o taking into consideration the Guidance Notes of CBE C dated 20/06/2012 clarifying the meaning of Intermediary . As the cited decision has not been stayed or set aside in any appeal, as we can gather from the case records, therefore there is no reason for us to take a contrary view. Since the issue involved herein is no more res integra in view of the decision, therefore following the same we do not find any merit in the appeal filed by the Revenue and the same is accordingly dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... od July, 2012 to September, 2016 allowed the appeal filed by the appellant. 3. We have heard learned Authorised Representative for the Revenue and learned Counsel for the respondent-assessee and peruse the case records including the written submissions/synopsis. The order of learned Commissioner granting refund for the earlier period was also challenged by Revenue before this Tribunal and the Tribunal vide Final Order No. A/60543/2019-CU(DB) dated 05/04/2019 in the matter of "Commissioner of GST, Gurugaon- II v/s Orange Business Solution Private Limited"; 2019 (27) GSTL 523 (Tri-Chan.) dismissed the same after going into detailed facts of the matter including the agreement between the Orange Business Services and its customer and also taki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the service, the supply of which he facilitates on behalf of his principal, although the principal may authorize the intermediary to negotiate a different price. Also the principal must know the exact value at which the service is supplied (or obtained) on his behalf, and any discounts that the intermediary obtains must be passed back to the principal. Separation of value: The value of an intermediary's service is invariably identifiable from the main supply of service that he is arranging. It can be based on an agreed percentage of the sale or purchase price. Generally, the amount charged by an agent from his principal is referred to as "commission". Identity and title: The service provided by the intermediary on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication running at the network application layer and above, that provides data storage, manipulation, presentation, communication or other capability which is often implemented using a client-server or peer-to-architecture based on application layer network protocols. 12. In view of the above, we do not find any arrangement or facilitation of the main service between two parties by a third person under the category of computer networking services. 13. We further find that the mandate from the group involves various companies more than two. So it is delivered to third entity on the direction of one M/s. Equant Network Services International Limited (ENSIL) and they act as intermediary. The appellant are 'processing equipment supply ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
