Intermediary status: suppliers providing ITeS on own account are not intermediaries, facilitation-only providers are intermediaries. The circular clarifies that a person who supplies ITeS services on his own account is not an intermediary, while a person whose role is limited to arranging or facilitating another's supply (pre delivery, delivery and post delivery support) is an intermediary. Where both own account ITeS services and facilitation services are supplied together, classification depends on facts and which service is the principal supply. A supplier not treated as an intermediary may qualify as export of services if statutory location, place of supply and convertible foreign exchange payment criteria are satisfied and the parties are not merely distinct establishments of the same person.
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: suppliers providing ITeS on own account are not intermediaries, facilitation-only providers are intermediaries.
The circular clarifies that a person who supplies ITeS services on his own account is not an intermediary, while a person whose role is limited to arranging or facilitating another's supply (pre delivery, delivery and post delivery support) is an intermediary. Where both own account ITeS services and facilitation services are supplied together, classification depends on facts and which service is the principal supply. A supplier not treated as an intermediary may qualify as export of services if statutory location, place of supply and convertible foreign exchange payment criteria are satisfied and the parties are not merely distinct establishments of the same person.
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