Provision of telecommunication and ancillary support service on its own doesn’t qualify as intermediary service

Commissioner of Central Tax Vs Singtel Global India Pvt Ltd (Delhi High Court) Delhi High Court held that telecommunication-company, providing telecommunication and ancillary support services to company based in Singapore on its own cannot be qualified as ‘intermediary service’ as they have entered into separate contracts with service providers in India. Facts- SGIPL (respondent) which is a company based in India, being engaged in providing global telecommunication and ancillary support services, and it is claimed that part of its services is also exported. It entered into an agreement dat...