Services Rendered with Procurement of Goods for Exports are not to be categorized as intermediary services: Supreme Court Dismisses Appeal [Read Judgement]
The Court held that the respondent company doesn’t fall under the definitions of ‘Business Auxiliary Service’, ‘Business Support Service’ as well as ‘Intermediary’.
The Supreme Court of India has held that services rendered with the procurement of goods for exports are not to be categorized as intermediary services and dismissed the appeal. The appeal arose out of impugned final judgment and order passed by the Customs, Excise And Service Tax Appellate Tribunal,(CESTAT) Chennai Regional Bench. The assessee, M/s….
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