Raja Abhishek For NIRC 2024
2 months ago
The CESTAT Chandigarh ruled that business promotion, support, and marketing services provided by the appellant do not qualify as intermediary services.
This is because the appellant directly offers the main services to their clients rather than to their clients' customers. Consequently, the place of provision of the service is deemed to be the location of the service recipient, which is outside India.
Therefore, these services qualify as exports. The appeal was allowed.
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