Assessee wasn't an 'intermediary' where it directly provides services to its clients on principal to principal basis

GST/Excise/ST/VAT : Where assessee, in terms of an agreement with its client, was itself engaged in providing services to its client and facilitating customers of its client for providing those services by third party, assessee could not be categorized as intermediary as defined under rule 2(f) of Place of Provision of Services Rules, 2012

from www.taxmann.com Latest Case Laws http://bit.ly/2YdmCQq