DEMO|

THE SERVICE TAX RULES
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Body 2. Definitions.- In these rules, unless the context otherwise requires,-

(f) "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) between two or more persons, but does not include a person who provides the main service on his account.;

w.e.f. 01-10-2014 read as under

(f) "intermediary"means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the ' service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account;