https://www.taxtmi.com/highlights?id=102729 Consultancy and guidance supplied directly to a foreign client for its Indian business dealings do not constitute intermediary services where the consultant acts on its own account. Intermediary status requires three parties: a supplier of the principal service, its recipient, and a party performing the subsidiary role of arranging or facilitating that supply. Absence of a contractual relationship with Indian Railways and of any go-between function preserved the consultancy as a two-party service. The service therefore fell outside intermediary services, and the dropping of service tax, interest and penalty proceedings was upheld. en-us Mon, 17 Aug 2026 11:50:43 +0530 Mon, 17 Aug 2026 11:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102729 Consultancy and guidance supplied directly to a foreign client for its Indian business dealings do not constitute intermediary services where the consultant acts on its own account. Intermediary status requires three parties: a supplier of the principal service, its recipient, and a party performing the subsidiary role of arranging or facilitating that supply. Absence of a contractual relationship with Indian Railways and of any go-between function preserved the consultancy as a two-party service. The service therefore fell outside intermediary services, and the dropping of service tax, interest and penalty proceedings was upheld. Highlights Service Tax Mon, 17 Aug 2026 11:50:43 +0530 https://www.taxtmi.com/highlights?id=102729