Place of provision of service rules

Hello sirs!!

My querry is regarding Rule 9 of Place of Provision of service Rules,2012 relating to intermidiary service wherein Intermidiary only for services are considered.

For example

"Mr. X, an intermidiary who is consulted by Mr. Y to purchase a machine. Mr. X recommends X ltd. who supplies machine to Mr.Y as well as repairs and maintenance services relating to machine. X ltd. raises different invoices for the machine supplied as well as repairs and maintenance services provided. 

My querry is

Whether Mr. X would be an intermidiary liable for service tax under this Rule or any other Rule, as he is not intermidiary only for services but goods as well.

Thanx in anticipation.