https://www.taxtmi.com/caselaws?id=369551 The AAAR Maharashtra ruled that the appellant's services to Foreign Ship Owners constituted a composite supply of intermediary services (SAC 999799) and accounting services (SAC 998222), with intermediary service being the principal supply. The appellant was found to be acting as an intermediary facilitating vessel chartering between FSOs and charterers, rather than providing consultancy services as claimed. The authority determined that the appellant performed services on behalf of FSOs including finding charterers and administrative activities like voyage account reconciliation, clearly establishing their role as intermediaries in the vessel chartering process. en-us Tue, 23 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369551 The AAAR Maharashtra ruled that the appellant's services to Foreign Ship Owners constituted a composite supply of intermediary services (SAC 999799) and accounting services (SAC 998222), with intermediary service being the principal supply. The appellant was found to be acting as an intermediary facilitating vessel chartering between FSOs and charterers, rather than providing consultancy services as claimed. The authority determined that the appellant performed services on behalf of FSOs including finding charterers and administrative activities like voyage account reconciliation, clearly establishing their role as intermediaries in the vessel chartering process. Case-Laws GST Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369551