https://www.taxtmi.com/highlights?id=74290 Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service provider as intermediary, is clearly contrary to law - Also, the elements of service, namely collections and contact center services for credit/debit card operations, are essentially part of the bundled services and in terms of Section 66F(3)(a), will qualify as part of main service - the elements of service, namely collection services and contact center services for credit/debit card operations, cannot be held to be intermediary services. - AT en-us Sat, 20 Jan 2024 08:22:22 +0530 Sat, 20 Jan 2024 08:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74290 Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service provider as intermediary, is clearly contrary to law - Also, the elements of service, namely collections and contact center services for credit/debit card operations, are essentially part of the bundled services and in terms of Section 66F(3)(a), will qualify as part of main service - the elements of service, namely collection services and contact center services for credit/debit card operations, cannot be held to be intermediary services. - AT Highlights Service Tax Sat, 20 Jan 2024 08:22:22 +0530 https://www.taxtmi.com/highlights?id=74290