AAR: Marketing Consultancy services to overseas client an ‘Intermediary service’, not ‘Export’ despite payment received in foreign-exchange

Andhra Pradesh AAR holds that ‘marketing consultancy services’ provided by applicant to overseas client constitutes an ‘intermediary service’ and not an ‘export of service’; Applicant an authorized non-exclusive consultant for foreign company [Grace Products (Singapore) Pte. Ltd.] for sale of Fluid Cracking Catalysts and Additives and promote/solicit orders in accordance with marketing plans/objectives of foreign entity; Denies classification of service as ‘Expo...