Classification of Service — The Applicant wants to provide certain services in the nature of marketing and intelligence to the “Consultant Manager” acting for the Regional Centre or Company enabling them to receive investments from prospective investors. The services to be supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitute a Supply of “Intermediary services” classified under SAC 9985. The Handholding services to be supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitute a supply of “intermediary services”. — Mayank Jain, In Re…. [2019] 13 TAXLOK.COM 069 (AAR-Maharashtra)