https://www.taxtmi.com/caselaws?id=790801 Marketing support services supplied to an overseas entity were held not to constitute intermediary services under the Place of Provision of Services Rules, 2012 because the provider acted on a principal-to-principal basis, had no authority to bind the foreign recipient, and could not accept or reject orders on its behalf. The services were limited to pre-sales support and information, with customer orders placed directly in the foreign entity's name. As the intermediary definition was not attracted, the place of provision remained the recipient's location outside India under Rule 3, and the services qualified as export of service. The service tax demand could not be sustained. en-us Thu, 26 Feb 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790801 Marketing support services supplied to an overseas entity were held not to constitute intermediary services under the Place of Provision of Services Rules, 2012 because the provider acted on a principal-to-principal basis, had no authority to bind the foreign recipient, and could not accept or reject orders on its behalf. The services were limited to pre-sales support and information, with customer orders placed directly in the foreign entity's name. As the intermediary definition was not attracted, the place of provision remained the recipient's location outside India under Rule 3, and the services qualified as export of service. The service tax demand could not be sustained. Case-Laws Service Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790801