Classification of services - intermediary services or not - ...
Service Provider Not Classified as 'Intermediary' in Dispute Over Export Services for Overseas Buyer.
November 24, 2023
Case Laws Service Tax AT
Classification of services - intermediary services or not - export of service or not - the appellant is the service provider and the overseas buyer is the service recipient and there is no oral or written agreement between the appellant and the vendors/exporters of garments. - The appellant does not satisfy the conditions to be an ‘intermediary’ for his services - AT
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