CESTAT ruled against Revenue's contention that services ...

CESTAT: Direct Advisory Services to Foreign Clients Not Intermediary Services u/r 9 of POPS Rules 2012.

January 27, 2025

Case Laws Service Tax AT

CESTAT ruled against Revenue's contention that services constituted intermediary services u/r 9 of Place of Provision of Service Rules, 2012. The Tribunal emphasized that intermediary services require a tripartite arrangement involving a supplier, recipient, and facilitator. In this case, only a bipartite agreement existed between Respondent and overseas clients for identifying prospective buyers. The services were provided directly on Respondent's own account, not facilitating supply between parties. Following precedents from IDEX India and Cube Highways cases, which established that advisory services rendered independently do not qualify as intermediary services, CESTAT dismissed Revenue's appeal, confirming the services qualified as export of services.

View Source

← Previous Next →

CESTAT ruled against Revenue's contention that services ...

CESTAT: Direct Advisory Services to Foreign Clients Not Intermediary Services u/r 9 of POPS Rules 2012.

January 27, 2025

Case Laws Service Tax AT

You may also like:

This circular clarifies the position regarding advertising services provided by Indian advertising companies/agencies to foreign clients. It addresses three key issues:...

This trade circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign...

This circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign clients. Key...

The HC held that the petitioner was providing export of services to its US parent company, not intermediary services. The petitioner assisted the parent in business...

The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's...

Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service...

Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

Appellant has provided the service of procuring purchase orders for their foreign clients and providing maintenance service to the Indian buyers during the warranty...

Levy of service tax - Business Auxiliary Service or not - The appellant is neither related to import of goods nor any sale of goods and also nor concern with the payment...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellants did not render intermediary services for their foreign principal. The services...

The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign...

Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

Marketing service provided by the application - the applicant is providing services to the foreign affiliates as an intermediary - thus, the business services of the...

Quick Updates: