https://www.taxtmi.com/caselaws?id=794127 Business support services such as market research, inspection and logistics support rendered directly to an overseas recipient on a principal-to-principal, independent-contractor basis were treated as export of services, not intermediary services, because the provider acted for the foreign entity itself and had no authority to contract or facilitate supplies between other parties. Once characterised as exports, the rejection of refund of unutilized CENVAT credit on the ground of intermediary activity could not stand, and the refund claim was held maintainable under the applicable service tax refund framework. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794127 Business support services such as market research, inspection and logistics support rendered directly to an overseas recipient on a principal-to-principal, independent-contractor basis were treated as export of services, not intermediary services, because the provider acted for the foreign entity itself and had no authority to contract or facilitate supplies between other parties. Once characterised as exports, the rejection of refund of unutilized CENVAT credit on the ground of intermediary activity could not stand, and the refund claim was held maintainable under the applicable service tax refund framework. Case-Laws Service Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794127