https://www.taxtmi.com/caselaws?id=797050 Consultancy, guidance and coordination support supplied directly to an overseas client on the supplier's own account do not constitute intermediary services merely because they assist the client's dealings with Indian Railways. Intermediary status requires arranging or facilitating a distinct principal supply between two other parties, involving at least three parties. Where the consultant neither acts as a broker or go-between nor arranges such supply, the general place-of-provision rule applies based on the recipient's location. The consultancy services were therefore provided outside the taxable territory and were not liable to service tax. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797050 Consultancy, guidance and coordination support supplied directly to an overseas client on the supplier's own account do not constitute intermediary services merely because they assist the client's dealings with Indian Railways. Intermediary status requires arranging or facilitating a distinct principal supply between two other parties, involving at least three parties. Where the consultant neither acts as a broker or go-between nor arranges such supply, the general place-of-provision rule applies based on the recipient's location. The consultancy services were therefore provided outside the taxable territory and were not liable to service tax. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797050