https://www.taxtmi.com/caselaws?id=759548 CESTAT Delhi held that services provided by Grant Thornton India to Grant Thornton London for developing the Grant Thornton brand name in India constituted export of services, not intermediary services. The tribunal found that Grant Thornton India provided services on its own account rather than acting as an intermediary. Under applicable rules, the place of provision was the recipient's location (London), payment was received in convertible foreign currency, and conditions for export of services were satisfied. The appeal was dismissed, upholding the Commissioner's order dropping proceedings against the respondent. en-us Wed, 25 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759548 CESTAT Delhi held that services provided by Grant Thornton India to Grant Thornton London for developing the Grant Thornton brand name in India constituted export of services, not intermediary services. The tribunal found that Grant Thornton India provided services on its own account rather than acting as an intermediary. Under applicable rules, the place of provision was the recipient's location (London), payment was received in convertible foreign currency, and conditions for export of services were satisfied. The appeal was dismissed, upholding the Commissioner's order dropping proceedings against the respondent. Case-Laws Service Tax Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759548