Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Composite supply - Marine Consultancy Service (MCS) provided to foreign ship owners - principal supply - MCS provided to foreign ship owners do not constitute “composite supply” with the principal supply of consultancy service - qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act.
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