Service of business promotion in relation to particular good is in nature of facilitating supply of goods and hence would amount to intermediary services

Service of business promotion in relation to particular good is in nature of facilitating supply of goods and hence would amount to intermed

CA Deepak Gupta

Nov 2, 2018

Last update on Nov 2, 2018

Service of business promotion in relation to particular good is in nature of facilitating supply of goods and hence would amount to intermediary services : Providing service of business promotion and marketing and after sale support services in relation to particular good was not pure and mere promotion and marketing services and was in nature of facilitating supply of goods, hence would amount to 'intermediary services' for purposes of determination of place of supply of such services. Futher after-sale services provided are not in the nature of a composite contract and they are independent from the services provided in paragraph 1 above and hence there is no question of determination of what will the principal supply.

Service of business promotion in relation to particular good is in nature of facilitating supply of goods and hence would amount to intermediary services

RULING

1. The contract of services supplied are not pure and mere promotion and marketing services and the services provided is of the nature of facilitating the supply of goods, and hence would amount to intermediary services for the reasons enumerated in the aforesaid paragraphs for the purposes of determination of place of supply of such services. 2. The after-sale services provided are not in the nature of a composite contract and they are independent from the services provided in paragraph 1 above and hence there is no question of determination of what will the principal supply. 3. The third question cannot be answered as it is not in the purview of jurisdiction of this Authority as it amounts to determination of the place of supply.

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About Author

CA Deepak Gupta

Co Founder

CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.