Classification of service — In the instant case, the only grievance of the Appellant is regarding the finding by the lower Authority that the management services are being provided in the capacity of an ‘intermediary’ as defined in Section 2(13) of the IGST Act. It is seen that the Appellant is appointed as an “Independent Regional Sales Manager for the Middle East and Indian Markets” by the H-J Family of Companies, a company engaged in the business of manufacturing and selling various categories of distribution transformer components and accessories. Held that— we uphold the decision of the AAR that the service of sales presentations of the products of H-J Family of Companies is classifiable as “Other professional, technical and business services” under Service Code 9983.11 and the same is being rendered as an ‘intermediary service’ as defined under Section 2(13) of the IGST Act. We also uphold the other findings of the lower Authority with regard to liability to register, the rate of tax and the time and value of supply. — Rajendran Santhosh, In Re… [2020] 21 TAXLOK.COM 147 (AAAR-Karnataka)