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2019 (10) TMI 565 - AAR - GSTLevy of GST - Intermediary services or not - section 2(13) of the IGST Act, 2017 - pre-sales marketing services provided by the applicant - HELD THAT:- Identical issue decided in the case of M/S GODADDY INDIA WEB SERVICES PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, DELHI-IV [2016 (3) TMI 355 - AUTHORITY FOR ADVANCE RULINGS]. Close examination of the nature of services rendered by GoDaddy India indicates that their role was purely of advisory in nature and the other entities in India were appointed and dealt with directly by GoDaddy US and GoDaddy India had no role in the matter. However the services rendered by the applicant are different in nature as compared to the GoDaddy India case in as much as the applicant acts as a facilitator to the entity located abroad, played the role of an interface between the customers in India and the principals located abroad - ln the case of GoDaddy India there was no third person with whom GoDaddy interacted in the taxable territory. In the instant case the applicant has a direct contact with the customers in India forming a triumvirate, an essential feature of an intermediary services. Needless to emphasise that the applicant has himself accepted that they do not carry out the main supply, the supply of goods. Thus, the activities carried out in India by the applicant so far as those activities mentioned in the “Pre-sale and Marketing Services Agreement” would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 and consequently be subject to the levy of GST.
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