https://www.taxtmi.com/caselaws?id=761936 CESTAT Bangalore held that services rendered by respondent to their USA-based parent company constituted export services rather than intermediary services. The tribunal determined that intermediary services require at least three parties where the intermediary facilitates supply between two other persons without providing the main supply themselves. Since respondent directly provided customer care services to the parent company rather than facilitating services between other parties, they were not acting as intermediary. The classification aligned with regulatory illustration of BPO firm providing customer care services. Revenue's appeal was dismissed. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 10:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761936 CESTAT Bangalore held that services rendered by respondent to their USA-based parent company constituted export services rather than intermediary services. The tribunal determined that intermediary services require at least three parties where the intermediary facilitates supply between two other persons without providing the main supply themselves. Since respondent directly provided customer care services to the parent company rather than facilitating services between other parties, they were not acting as intermediary. The classification aligned with regulatory illustration of BPO firm providing customer care services. Revenue's appeal was dismissed. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761936