Defination of main service

Interemediary means a broker, an agent, or any other person by whatever name called, who arranges and facilitates-

(a) a provision of a service(herein after called the 'main' service) or

(b) a supply of goods

between two or more persons, but does not include a person:

(a) who provides the main service or

(b)supplies the goods, 

onn his on account.

here main service means the service which is defined u/s65B(44). so intermediary which provides or facilitates to the supply of goods and provision of main service between principal and the third party, not on his own account shall be covered in the defination intermediary service

Examples Given by Department are very Reliable and some time very simple to understand also

your Qurie related to "Main Service & Intermidiatery Service"  is very well  understand by a circullar issued by department.  

In which Main Service ( Remittances from abroad)  is not taxble but Intermidiate service provided by agent or Sub-agent  is taxble.

Circular No. 180/06/2014 – ST

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