Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Services of facilitating Indian students' admissions to foreign universities through a foreign entity were examined to determine whether they constituted "export of services" and whether the supplier qualified as an "intermediary" under the IGST Act. Relying on bindingly persuasive precedents holding that identical facilitation services are not intermediary services and therefore qualify for export treatment, and noting that those decisions had attained finality and were implemented, the Court held the supplier was not an intermediary, making GST demand unsustainable. Consequently, the show-cause notice and the impugned order were quashed, and the matter was remitted for processing the refund with applicable interest within four weeks. - HC
Services of facilitating Indian students' admissions to foreign universities through a foreign entity were examined to determine whether they constituted "export of services" and whether the supplier qualified as an "intermediary" under the IGST Act. Relying on bindingly persuasive precedents holding that identical facilitation services are not intermediary services and therefore qualify for export treatment, and noting that those decisions had attained finality and were implemented, the Court held the supplier was not an intermediary, making GST demand unsustainable. Consequently, the show-cause notice and the impugned order were quashed, and the matter was remitted for processing the refund with applicable interest within four weeks. - HC
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