Services to Foreign client in India not amounts to intermediary service if not related to import or sale of goods

Raaga Associates Pvt Ltd Vs Commissioner of CE & ST (CESTAT Chandigarh) The appellant has entered into contact with Syntech (HK) Technology Ltd. Hongkong (STLH) in order to short list states for launching Gionee mobile phones and make arrangement for advertisement for this. Further, the appellant undertook to set up STLH office in India, to recruit services companies, advertisement agency and service staff and appointed distribution partners for the states short listed for launch of Gionee mobile phones. Thereafter, STLH entered in separate contracts with Distribution partners to purchase ...