https://www.taxtmi.com/caselaws?id=785532 Classification of services as intermediary-centred was the dominant issue, resolved by examining the service agreement and relationship between parties. The tribunal applied the principal-to-principal test and principal-agent criteria, finding no tripartite agreements or evidence of agency and that the provider was not privy to contracts between the foreign principal and buyers, thereby rejecting intermediary characterisation. Consequently, the impugned order treating the services as intermediary-related and denying export treatment was set aside; invocation of Place of Provision of Services Rules was not made out. en-us Fri, 23 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 17:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785532 Classification of services as intermediary-centred was the dominant issue, resolved by examining the service agreement and relationship between parties. The tribunal applied the principal-to-principal test and principal-agent criteria, finding no tripartite agreements or evidence of agency and that the provider was not privy to contracts between the foreign principal and buyers, thereby rejecting intermediary characterisation. Consequently, the impugned order treating the services as intermediary-related and denying export treatment was set aside; invocation of Place of Provision of Services Rules was not made out. Case-Laws Service Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785532