Intermediary status determines export treatment of ITeS services; non intermediary suppliers may qualify as exports if legal criteria are met. Clarification explains that an intermediary arranges or facilitates supplies and excludes persons who supply services on their own account; a supplier rendering ITeS services on its own account is not an intermediary, whereas a supplier limited to arranging or facilitating clients' supplies (logistics, clearances, post-sales support) is an intermediary. If both types of services are supplied, intermediary status depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services only if supplier and recipient locations, place of supply, foreign exchange receipt, and non-distinct-establishment conditions are satisfied.
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.
Intermediary status determines export treatment of ITeS services; non intermediary suppliers may qualify as exports if legal criteria are met.
Clarification explains that an intermediary arranges or facilitates supplies and excludes persons who supply services on their own account; a supplier rendering ITeS services on its own account is not an intermediary, whereas a supplier limited to arranging or facilitating clients' supplies (logistics, clearances, post-sales support) is an intermediary. If both types of services are supplied, intermediary status depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services only if supplier and recipient locations, place of supply, foreign exchange receipt, and non-distinct-establishment conditions are satisfied.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
