https://www.taxtmi.com/caselaws?id=396677 Marketing and consultancy services supplied by an India-based applicant to an overseas principal were treated as intermediary services, not export of services, because the services were rendered in India to facilitate supplies to customers in India. The deemed place of supply for intermediary services remained the supplier's location in India, so the statutory condition that the place of supply be outside India for export treatment was not met. Receipt of consideration in convertible foreign exchange did not change the character of the supply. The services were therefore liable to IGST as intermediary services. en-us Mon, 24 Feb 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396677 Marketing and consultancy services supplied by an India-based applicant to an overseas principal were treated as intermediary services, not export of services, because the services were rendered in India to facilitate supplies to customers in India. The deemed place of supply for intermediary services remained the supplier's location in India, so the statutory condition that the place of supply be outside India for export treatment was not met. Receipt of consideration in convertible foreign exchange did not change the character of the supply. The services were therefore liable to IGST as intermediary services. Case-Laws GST Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396677