https://www.taxtmi.com/caselaws?id=383779 AAAR held that appellant's marketing and promotional activities for parent company Sabre APAC constituted intermediary services rather than composite supply. Appellant identified potential subscribers for Sabre System, facilitated subscription processes, and arranged supply of online information database access services between Sabre APAC and Indian subscribers. Court determined appellant acted as agent, playing essential role in service supply chain by identifying recipients and facilitating transactions. Without appellant's involvement, no supply would occur as there would be no Indian recipients. Activities were primarily intermediary in nature. AAAR declined ruling on place of supply and export classification, citing lack of jurisdiction on these issues. en-us Wed, 10 Apr 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383779 AAAR held that appellant's marketing and promotional activities for parent company Sabre APAC constituted intermediary services rather than composite supply. Appellant identified potential subscribers for Sabre System, facilitated subscription processes, and arranged supply of online information database access services between Sabre APAC and Indian subscribers. Court determined appellant acted as agent, playing essential role in service supply chain by identifying recipients and facilitating transactions. Without appellant's involvement, no supply would occur as there would be no Indian recipients. Activities were primarily intermediary in nature. AAAR declined ruling on place of supply and export classification, citing lack of jurisdiction on these issues. Case-Laws GST Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383779