https://www.taxtmi.com/caselaws?id=349651 Marketing and technical support arrangements with a foreign company were treated as intermediary services because the appellant collected and analysed market data, liaised with customers, received orders, assisted in collection of sale proceeds, and supported product promotion on the company's behalf. Applying Rule 2(f) and Rule 9 of the Place of Provision of Services Rules, 2012, the place of provision was the service provider's location, so the activity did not qualify as export of services under Rule 3 of the Export of Service Rules, 2012. Refund of unutilised CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 was therefore not admissible. en-us Thu, 28 Sep 2017 00:00:00 +0530 Mon, 14 Jul 2025 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349651 Marketing and technical support arrangements with a foreign company were treated as intermediary services because the appellant collected and analysed market data, liaised with customers, received orders, assisted in collection of sale proceeds, and supported product promotion on the company's behalf. Applying Rule 2(f) and Rule 9 of the Place of Provision of Services Rules, 2012, the place of provision was the service provider's location, so the activity did not qualify as export of services under Rule 3 of the Export of Service Rules, 2012. Refund of unutilised CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 was therefore not admissible. Case-Laws Service Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349651