https://www.taxtmi.com/caselaws?id=801200 Marketing, promotion, business-support and IT-enabled services supplied independently to a foreign recipient for cost-plus consideration in foreign exchange qualify as export services rather than intermediary services where the supplier acts on its own account. Intermediary status requires at least three parties, two distinct supplies, and arranging or facilitating the main supply in a broker-like or agent-like role; principal-to-principal subcontracting does not suffice. Absence of authority to bind the foreign recipient, direct dealings with third parties, or commission linked to enrolment supports independent supply and refund eligibility. Appellate annulment cannot be coupled with directions for reconsideration by the original adjudicating authority, as this constitutes a prohibited remand; reconsideration must remain with the First Appellate Authority. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801200 Marketing, promotion, business-support and IT-enabled services supplied independently to a foreign recipient for cost-plus consideration in foreign exchange qualify as export services rather than intermediary services where the supplier acts on its own account. Intermediary status requires at least three parties, two distinct supplies, and arranging or facilitating the main supply in a broker-like or agent-like role; principal-to-principal subcontracting does not suffice. Absence of authority to bind the foreign recipient, direct dealings with third parties, or commission linked to enrolment supports independent supply and refund eligibility. Appellate annulment cannot be coupled with directions for reconsideration by the original adjudicating authority, as this constitutes a prohibited remand; reconsideration must remain with the First Appellate Authority. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801200