https://www.taxtmi.com/caselaws?id=429135 Routine back-office processing and computer networking work performed on instructions of overseas group entities did not amount to intermediary services. The Tribunal applied the settled test that intermediary status requires actual arranging or facilitating of a supply between two parties, involvement in two simultaneous supplies, a discernible principal-agent relationship, and consideration by way of fee or commission. Mere liaison, coordination, or the presence of more than two entities was held insufficient. On that basis, the services were treated as export of services, and the refund of unutilised credit could not be denied on the ground of intermediary activity. en-us Wed, 12 Oct 2022 00:00:00 +0530 Wed, 19 Oct 2022 09:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429135 Routine back-office processing and computer networking work performed on instructions of overseas group entities did not amount to intermediary services. The Tribunal applied the settled test that intermediary status requires actual arranging or facilitating of a supply between two parties, involvement in two simultaneous supplies, a discernible principal-agent relationship, and consideration by way of fee or commission. Mere liaison, coordination, or the presence of more than two entities was held insufficient. On that basis, the services were treated as export of services, and the refund of unutilised credit could not be denied on the ground of intermediary activity. Case-Laws Service Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429135