https://www.taxtmi.com/caselaws?id=470506 Brand marketing and promotional services supplied to overseas group entities do not constitute intermediary services merely because they promote the overseas entities' business. Intermediary status under the Place of Provision of Services Rules, 2012 requires the provider to arrange or facilitate an identifiable main supply between other persons. Marketing agreements denying authority to negotiate or bind overseas entities, an independent-contractor relationship, cost-plus foreign-exchange consideration, and no evidence of services supplied to Indian customers on their behalf supported export treatment for services to AMEU and Bladen. Marketplace services to Indian sellers were supplied independently, with service tax discharged. Classification-based penalties were unsustainable, while accepted liabilities relating to AWS and NV Services remained payable. en-us Fri, 20 Dec 2024 00:00:00 +0530 Wed, 29 Jul 2026 18:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470506 Brand marketing and promotional services supplied to overseas group entities do not constitute intermediary services merely because they promote the overseas entities' business. Intermediary status under the Place of Provision of Services Rules, 2012 requires the provider to arrange or facilitate an identifiable main supply between other persons. Marketing agreements denying authority to negotiate or bind overseas entities, an independent-contractor relationship, cost-plus foreign-exchange consideration, and no evidence of services supplied to Indian customers on their behalf supported export treatment for services to AMEU and Bladen. Marketplace services to Indian sellers were supplied independently, with service tax discharged. Classification-based penalties were unsustainable, while accepted liabilities relating to AWS and NV Services remained payable. Case-Laws Service Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470506