https://www.taxtmi.com/caselaws?id=755398 A service provider engaged on an independent contractor, principal-to-principal basis for promotional and sales-support functions for an overseas associate was held not to be an intermediary. The commission structure, linked to product sales and unaccompanied by any arrangement showing mere facilitation of a third-party supply, meant the activity did not fall within the intermediary category under the Place of Provision of Services Rules, 2012. On that basis, denial of refund of unutilised accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) was not sustainable. en-us Tue, 09 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 08:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755398 A service provider engaged on an independent contractor, principal-to-principal basis for promotional and sales-support functions for an overseas associate was held not to be an intermediary. The commission structure, linked to product sales and unaccompanied by any arrangement showing mere facilitation of a third-party supply, meant the activity did not fall within the intermediary category under the Place of Provision of Services Rules, 2012. On that basis, denial of refund of unutilised accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) was not sustainable. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755398