https://www.taxtmi.com/caselaws?id=470424 Marketing, customer education, consultation, market-information and business-support services supplied to an overseas group entity do not constitute intermediary services where the supplier lacks authority to conclude customer sales contracts or collect payments. Intermediary status requires arranging or facilitating a main supply between two or more persons; providing support services directly to the overseas entity without that role does not meet this test. As the services were supplied to the overseas entity for convertible foreign exchange, they qualify as export of services and are not taxable in India as intermediary services. en-us Mon, 07 Oct 2024 00:00:00 +0530 Mon, 27 Jul 2026 19:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470424 Marketing, customer education, consultation, market-information and business-support services supplied to an overseas group entity do not constitute intermediary services where the supplier lacks authority to conclude customer sales contracts or collect payments. Intermediary status requires arranging or facilitating a main supply between two or more persons; providing support services directly to the overseas entity without that role does not meet this test. As the services were supplied to the overseas entity for convertible foreign exchange, they qualify as export of services and are not taxable in India as intermediary services. Case-Laws Service Tax Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470424