AI Drafter 
TaxTMI 
TaxTMI 
2020 (9) TMI 259
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....lowing services: "1. setting up and arranging for the India part of the shoot of the film ; 2. engaging the contributors in accordance with the provisions of Schedule 4 and making payments for and on behalf of the Producere to the Contributors and to such suppliers for the Film in India as shall be specifically authorized by the Producer, provided that any and all such payments are reported to the Producer in accordance with the Indian Production Services Budget on such basis as the Producer shall reasonably require and notify the Service Company in writing ; 3. hiring individuals other than the Contributors for the provision of their services on the Film in the UK, Poland and India ; 4. procuring for air....
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....he services to Shandaar UK Ltd., on a principal-to-principal basis and that the invoices issued by the service providers are in the name of the Appellant and the corresponding payments have also been made by the Appellant. It was further submitted that the services provided by the Appellant do not qualify as 'intermediary service', as an intermediary is a person who arranges or facilitates a provision of service between two persons without any value addition. The Appellant also submitted that the Adjudicating Authority had incorrectly observed that there was a want of documentary proof in respect of the Appellant's refund claim while all relevant documents evidencing the necessary debit to the Cenvat Credit account of the Appellant had been....
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.... India, the payment has been received by the Appellant in convertible foreign exchange and the Appellant and the service recipient are separate legal entities. However, for removal of doubt, it is pertinent that the service provided by the Appellant must at the same time also not qualify as intermediary service. 9. In this regard, I find that the aforementioned Guidance Note had clarified the meaning of 'intermediary' as under : "Para 5.9.6 what are intermediary services? Generally, an "intermediary" is a person who arranges or facilitates a supply of goods, or a provision of service, or both, between persons, without material alteration or further processing. Thus, an intermediary is involved with two supplies at any g....
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.... service provided by the intermediary on behalf of the principal is clearly identifiable." 10. This Tribunal, in Commissioner of GST, Gurgaon-II v. Orange Business Solutions Pvt. Ltd. [2019 (27) GSTL 523 (Tri.-Chan.)], has interpreted the aforementioned clause in the Guidance Note as under: "From the above Guidance Note of CBEC dated 20th June 2012 and definition of intermediary, the following conclusionscan be drawn: (a) An intermediary arranges or facilities provision of a 'main service' between two or more persons; (b) An intermediary is involved with two supplies at any one time (i) the supply between the principal and the third party; and (ii) the supply of his own service (agency service) to his principal....
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....account and therefore, does not qualify as intermediary service. The Advance Ruling in the case of M/s Godaddy India Web Services Pvt. Ltd. [2016-TIOL-08-ARA-ST] also aids the case of the Appellant, wherein it was held that 'support services' from vendors used for providing main service to the service receiver are not intermediary services. 13. On perusal of the agreement between the Appellant and Shandaar UK Ltd., it is evident that the service provided by the Appellant was on a principal to principal basis and that the Appellant had not been appointed as an agent of Shandaar UK Ltd. 14. Further, I find that the Appellant had contended before the First Appellate Authority that the Appellant had duly submitted the Cenvat credit ledger....