Toshniwal Brothers (SR) Private Limited ., In re
Date: January 9, 2019
Subject Matter
AAR ruling upheld. After sale support services cannot be treated as naturally bundled with sales promotion and marketing services
Summary
The Authority for Advance Ruling in their order dated 19th Sept 2018, held that the ‘promotion and marketing services’ provided is in the nature of facilitating the supply of goods and hence would amount to ‘intermediary service&rsq…
Brief Facts of the case: 1. M/s Toshniwal Brothers (SR) Private Limited is a company located at, No.11. AECS Layout, 4th Main, 3rd Cross, Sanjay Nagar 1st Stage, Geddalahalli, Bengaluru – 560094, having GSTIN number 29AAACT2881R1ZJ. 2. The Appellant states that he is a supplier of services to overseas clients and is engaged in the business of marketing, sales promotion and post sale support…