AAR : Market research/survey for overseas group/parent entity, not 'intermediary service', constitutes 'export'

Maharashtra AAR holds that services provided by applicant under Service Agreement in nature of “Research on the matter related to functioning of holding company” constitutes ‘support services’ under SAC 99859 whereas “services in nature of information on market in the territory” constitutes ‘Market research services’ under SAC 99837; Moreover, opines that said services also do not constitute ‘composite supply’ as these services are not ...