Tribunal Confirms Grant Thornton's Brand Services as Export, Not Intermediary, with Provision Outside India.

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....Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand Development Expenses". It examines whether these services constitute business auxiliary services or intermediary services, and whether they qualify as export of services. The Tribunal held that Grant Thornton, India was not acting as an intermediary but providing services on its own account for promoting the brand in India. The transaction did not fall under the intermediary services rule, and the place of provision was the location of the recipient, Grant Thornton, London, outside India. As payment was received in convertible foreign currency, the conditions for export of services .........