https://www.taxtmi.com/caselaws?id=768094 CESTAT Bangalore held that appellant's commission-based services facilitating sales between foreign sellers and Indian buyers constituted export of services, not intermediary services. The tribunal distinguished intermediary services as requiring mediation between a principal service provider and beneficiary receiving the main service, excluding those providing services on their own account. Since appellant received commission from overseas customers in foreign exchange for facilitating transactions, the services qualified as export of services. Following precedent in Textron India case, the tribunal set aside the demand order and allowed the appeal. en-us Wed, 12 Mar 2025 00:00:00 +0530 Tue, 01 Apr 2025 08:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768094 CESTAT Bangalore held that appellant's commission-based services facilitating sales between foreign sellers and Indian buyers constituted export of services, not intermediary services. The tribunal distinguished intermediary services as requiring mediation between a principal service provider and beneficiary receiving the main service, excluding those providing services on their own account. Since appellant received commission from overseas customers in foreign exchange for facilitating transactions, the services qualified as export of services. Following precedent in Textron India case, the tribunal set aside the demand order and allowed the appeal. Case-Laws Service Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768094