Tribunal to Determine if Services to Singapore-Based Firm Qualify as Intermediary Services u/r 2(f) of 2012 Rules.

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....Levy of service tax - intermediary services or not - providing marketing support services and technical support services to Excelpoint Systems (Pvt. Limited), Singapore and having its office in India - Rule 2(f) of the Rules, 2012 - It was mandatory on the part of the authorities to consider the scope and effect of the amended provisions and its application to the case on hand. The Tribunal ought to have examined on this aspect also. - HC....