Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Legal documentation and certification services for filing patent applications received from foreign patent attorneys constituted "legal services" classifiable under SAC 998213, attracting GST as import of services with place of supply at the recipient's location in India. Exemption for "legal services" under the relevant entry was held inapplicable because "advocate/senior advocate" under the Advocates Act, 1961 refers to persons enrolled under Indian rolls and does not extend to foreign attorneys; consequently, the services were taxable. The activity was held to be in the course or furtherance of the foreign service providers' business and therefore a "supply," making tax payable by the recipient under reverse charge as per the applicable notification. - AAR
Legal documentation and certification services for filing patent applications received from foreign patent attorneys constituted "legal services" classifiable under SAC 998213, attracting GST as import of services with place of supply at the recipient's location in India. Exemption for "legal services" under the relevant entry was held inapplicable because "advocate/senior advocate" under the Advocates Act, 1961 refers to persons enrolled under Indian rolls and does not extend to foreign attorneys; consequently, the services were taxable. The activity was held to be in the course or furtherance of the foreign service providers' business and therefore a "supply," making tax payable by the recipient under reverse charge as per the applicable notification. - AAR
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