AAR: Back-end services to facilitate the business of foreign entity taxable as 'Intermediary Service'

Maharashtra AAR holds that backend services on behalf of foreign entity including handling of communication between vessel-owners, shippers, consignees, various port-agents, passing information, drafting contracts, preparing reports, preparing invoices, reconciling accounts, constitutes an ‘intermediary service’, not constituting an ‘export of service’; States that the place of provision of service in case of ‘intermediary’ as per Section 13(8)(b) shall be locatio...