AAAR: Services under ‘Marketing & Service Agreement’ not being ‘naturally-bundled’ taxable as ‘mixed supply’, modifies AAR

AAAR rules on classification of services provided by Respondent under Service Agreement to its parent company and Marketing Services agreement provided to Bio-process Division located abroad; Notes that services provided under former agreement comprise of corporate accounting/finance, corporate personnel and labour relations, quality assurance and corporate intellectual property along with information about the market trends and outlook about the product; Clarifies that the s...