Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's services fit the criteria for "export of services." It noted that the appellant's activities were directed towards promoting foreign universities in India and assisting students with admissions, which directly benefited the universities outside India. Since the services were provided to recipients outside India, for which payment was received in convertible foreign exchange, these activities were deemed exports of services. - On examining the definition of "intermediary services," the Tribunal observed that the appellant did not merely arrange or facilitate the provision of services between two or more persons but provided substantial services on their own account to the foreign universities. Thus, it was determined that the appellant's services did not constitute "intermediary services."
Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's services fit the criteria for "export of services." It noted that the appellant's activities were directed towards promoting foreign universities in India and assisting students with admissions, which directly benefited the universities outside India. Since the services were provided to recipients outside India, for which payment was received in convertible foreign exchange, these activities were deemed exports of services. - On examining the definition of "intermediary services," the Tribunal observed that the appellant did not merely arrange or facilitate the provision of services between two or more persons but provided substantial services on their own account to the foreign universities. Thus, it was determined that the appellant's services did not constitute "intermediary services."
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