Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
Body-worn camera recordings for Customs baggage checks: new SOP mandates full passenger-interaction capture, secure storage, privacy safeguards, stric...
Services rendered to an overseas recipient were examined to determine whether they constituted "intermediary services" under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as export of services, negating GST liability on that basis; consequently, the show cause notice was quashed insofar as it related to a specified audit objection. For remaining audit objections, the service provider was permitted to file a reply with documents and the department was directed to proceed in accordance with law, resulting in partial allowance. - HC
Services rendered to an overseas recipient were examined to determine whether they constituted "intermediary services" under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as export of services, negating GST liability on that basis; consequently, the show cause notice was quashed insofar as it related to a specified audit objection. For remaining audit objections, the service provider was permitted to file a reply with documents and the department was directed to proceed in accordance with law, resulting in partial allowance. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
