TMI BlogClassification of supply of services - intermediary services or not - It is very clear from the...Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its own account. The designs are provided to the third party vendors on behalf of the overseas customers of the applicant. The service provided by them is to their overseas customers and as per the requirements and directions of its overseas principals - thus the applicant is satisfying all the conditions of an intermediary and we hav..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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