AAAR : Upholds AAR, Services of back office administrative and accounting support services to overseas client taxable as ‘intermediary’

Maharashtra AAAR upholds AAR’s order that back office administrative and accounting support services, including liaison with buyers and sellers of clients w.r.t. delivery, transportation and settlement of payment, etc. rendered by applicant to overseas client, qualify as ‘intermediary service’, as per section 2(13) of CGST Act, 2017; Rejecting appellant’s plea that they are providing services to clients on own account, finds that appellant does the work on behalf of t...