Whether Business process outsourcing services provided outside India would qualify as "Intermediary Services" or "Export of Services" ?
TRT-2025-1006
Issue Favourable to Tax Payer ?:- yes
Held - A plain reading of the aforesaid definition makes it amply clear that an intermediary merely arranges or facilitates supply of goods or serv.....
TRT-2025-552
Issue Favourable to Tax Payer ?:- yes
Held - A bare perusal of the recitals and relevant clauses of the MSA reproduced hereinabove do not in any manner indicate that petitioner is actin.....
