AAAR : 'Marine Consultancy Service' to 'Foreign Ship Owner' constitutes a composite 'intermediary service'

Maharashtra AAAR modifies decision of AAR, holds that ‘Marine Consultancy Service’ (MCS) provided to Foreign Ship Owner (FSO) constitutes a 'composite supply' of, (a) intermediary services, classifiable under SAC 999799 ‘Miscellaneous Services’, and (b) 'accountancy services' under the SAC 998222, of which “intermediary service is the principal supply”; Notes that, appellant at first stage is arranging for supply of main service i.e. rental of water vess...