Held - Although the Adjudicating Authority has interpreted the Agreement, we find that there is insufficient analysis of the actual work performed .....

Held - Rendering service on behalf of another person does not render the service provider an intermediary. These issues are covered by the recent d.....

Held - An intermediary is a person who arranges or facilitates provision of the main service between two or more persons. The respondent is not inv.....

Held - Admittedly, Petitioner is an Intermediary (as defined in section 2(13) ) above rendering Intermediary Services (as provided for in section 1.....