https://www.taxtmi.com/caselaws?id=461295 CESTAT Bangalore held that appellant's services qualified as export services rather than intermediary services for service tax purposes. The tribunal determined that intermediary services require at least three parties where the intermediary arranges or facilitates supply between others without providing the main supply themselves. Since appellant's services did not meet this intermediary definition, they were classified as export services. Appeal was allowed in favor of the appellant. en-us Wed, 18 Dec 2024 00:00:00 +0530 Thu, 27 Mar 2025 08:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461295 CESTAT Bangalore held that appellant's services qualified as export services rather than intermediary services for service tax purposes. The tribunal determined that intermediary services require at least three parties where the intermediary arranges or facilitates supply between others without providing the main supply themselves. Since appellant's services did not meet this intermediary definition, they were classified as export services. Appeal was allowed in favor of the appellant. Case-Laws Service Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461295