Export of services clarified: ITeS suppliers not arranging facilitation may qualify as export, subject to statutory conditions. The circular clarifies that a supplier of ITeS who supplies backend services on his own account is not an intermediary, whereas a supplier whose role is limited to arranging or facilitating pre delivery, delivery or post delivery support is an intermediary. Where a supplier performs both types of services, intermediary status depends on which service is the principal supply. Non intermediary ITeS suppliers may claim export of services benefits if statutory conditions regarding location, place of supply, convertible foreign exchange receipt, and distinct establishments are met.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export of services clarified: ITeS suppliers not arranging facilitation may qualify as export, subject to statutory conditions.
The circular clarifies that a supplier of ITeS who supplies backend services on his own account is not an intermediary, whereas a supplier whose role is limited to arranging or facilitating pre delivery, delivery or post delivery support is an intermediary. Where a supplier performs both types of services, intermediary status depends on which service is the principal supply. Non intermediary ITeS suppliers may claim export of services benefits if statutory conditions regarding location, place of supply, convertible foreign exchange receipt, and distinct establishments are met.
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