Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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Intermediary-service classification turns on whether a supplier arranges or facilitates a distinct main supply between two other persons and acts as an agent, broker or similar person. Services supplied on the provider's own account are excluded. Marketing, sales support, technical, manufacturing, administrative and customer-support services provided to overseas group entities under cost-plus arrangements are described as principal-to-principal supplies where the provider cannot conclude sales contracts, does not negotiate sales, and remuneration is not linked to goods sales. On that analysis, such services are treated as export of services rather than intermediary services, with demands and penalties set aside.
Intermediary-service classification turns on whether a supplier arranges or facilitates a distinct main supply between two other persons and acts as an agent, broker or similar person. Services supplied on the provider's own account are excluded. Marketing, sales support, technical, manufacturing, administrative and customer-support services provided to overseas group entities under cost-plus arrangements are described as principal-to-principal supplies where the provider cannot conclude sales contracts, does not negotiate sales, and remuneration is not linked to goods sales. On that analysis, such services are treated as export of services rather than intermediary services, with demands and penalties set aside.
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