Introduction and background:Indirect taxes, particularly Service Tax and GST, are based on the principle of destination cum consumption-based taxation. ); Infodesk India Pvt. 4 Professional services (Accounting, tax advisory etc.,) Boks Business Services Pvt. Ltd. vs. Additional Commissioner of Central Tax, GST Appeals-II Bangalore (2025) 30 Centax 516 (Kar.) Recent Developments – A Step Towards Resolution:In its 56th Meeting, the GST Council addressed this long-standing grievance and recommended removal of the specific provisions relating to ‘intermediary services’.