AAR: Marketing & Intelligence Services to Consultant Manager in US under EB-5 Program an ‘intermediary service’

Maharashtra AAR holds that marketing and handholding services rendered by the applicant to Consulting Manager in USA under Foreign Immigration Advisor Agreement, which includes planning and conducting market surveys, preparing reports, market plans, formulate a strategy plan constitutes supply of ‘intermediary services’ classifiable under SAC 9961/ 9962; Notes that under the agreement, applicant will provide certain services to the “Consultant Manager” acting for...