Posts Tagged ‘Intermediary’

Supplies in independant capacity under a bipartite agreement not intermedia...

Posted On January 16th, 2025

Note – The Petitioner manages IT infrastructure, editorial and content creation activities, customer support and custom usage report generation for the clients of its parent company situated in USA. Queries […]

Outsourced services provided to client abroad is not intermediary service

Posted On November 22nd, 2024

Note – Respondent into ITSS and also into Marketing and Service Support service. Activities involved – (a) identification of customers, (b) providing information and educating potential customers, (c) procuring information […]

Unbilled Amount cannot be subjected to service tax and what suffers tax is ...

Posted On November 11th, 2024

Note – Revenue has demanded the Service Tax on an amount considering the expenditure incurred on erection/commissioning and installation services for clients as part of the gross value which was […]

Clarification on Place of supply of data hosting services

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Directors General/ Directors General (All). Madam/Sir, Subject: […]

Clarification on advertising services to foreign clients

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Directors General/ Directors General (All). Madam/Sir, Subject: […]

Payment received through intermediary qualifies for export status

Posted On March 5th, 2024

Note – Regulation 3(3) of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 makes it clear that the authorized dealers have been permitted to allow receipts for […]

No contrary view by Department when facts remain same and no refund rejecti...

Posted On November 7th, 2023

Note – At the stage of consideration of the application for refund, it would be impermissible for the Revenue Authority to question whether the services rendered by the petitioner amounted […]

Free supply of fuel by recipient has to be considered for taxable value on ...

Posted On November 6th, 2023

Note – Section 15(2)(b) of CGST Act 2017 says that the value of supply shall include any amount that the supplier is liable to pay in relation to such supply […]

Composite contract cannot be vivisected and position changed from one agree...

Posted On October 12th, 2023

Note – When a composite contract is entered into between parties for transportation service including various intermediate or ancillary services provided in relation to the principal service of road transport […]

Telecommunication services to client outside India is not intermediary serv...

Posted On October 3rd, 2023

Note – The Respondent apart from facilitating main service of telecommunication services also provides services of customer care and customer support services to the end consumers based in Singapore and […]

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