Place of provision of Service

[Amit Bhutada]

M/s XYZ provides service of Showing Name of his client ( M/s ABC ) on front search page of google. ( When some one makes related search then client name will come on front page )

Where XYZ is in India And ABC is out of India.

What is Place of Provision of Service as per PPS Rules ?

As per Rule 9(C) of PPS -

An 'intermediary' is a person who arranges or facilitates a provision of service between two persons. Thus, an intermediary is involved with two supplies at any one time:

1. the supply between the principal and the third party; and
2. the supply of his own service (agency service) to his principal, for which a fee or commission is usually charged.

Whether Services of XYZ is intermediary service ?

Kindly Guide

AI Summary

Debate Over XYZ's Service Classification for ABC: Intermediary Under PPS Rules or Direct Advertising? A discussion on a forum revolves around the classification of services provided by M/s XYZ, an Indian company, to M/s ABC, a foreign client, under the Place of Provision of Service (PPS) Rules. XYZ displays ABC's name on Google's search results. The debate is whether XYZ's service qualifies as an 'intermediary service.' Some participants argue that XYZ acts as an intermediary by facilitating a service between Google and ABC, while others contend that XYZ provides direct advertising services to ABC without involving a third party, thus not fitting the intermediary definition.