Assessee's Intermediary Services Taxable u/r 9 of Place of Provision of Service Rules, 2012.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Export of services or not - intermediary, commission and marketing service fee received - the activity of the assessee-appellant rendered is ‘intermediary service’ taxable in the hands of the provider. Assessee-appellant is provider of the service and, hence, liability devolves on them in terms of rule 9 of Place of Provision of Service Rules, 2012. - AT....