AAAR: Facilitation Services to Consultant Manager under ‘Foreign Immigration Advisory Agreement an ‘Intermediary Service’, distinguishes 'Agent' from 'Intermediary'

Maharashtra AAAR rules that Appellant, rendering services to Consultant manager located abroad as per 'Foreign Immigration Advisory Agreement', would be an 'Intermediary' as defined u/s 2(13) of IGST Act under heading 9997 as activities undertaken are ultimately for facilitation of main services; Observes that Appellant shall receive fixed amount of consideration from their client (Consulting Manager) only after completion of deal between Consulting Manager & pr...