Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on "data management services." Applying para 3.2 of Circular No. 209/1/2018-ST, the place of provision for software-related services including testing, debugging, modification, customisation, upgradation, enhancement and implementation is the recipient's location. On construing the master service agreement and the nature of activities, the services were held to fall within "data management services" covered by the circular, making the place of supply outside India; consequently, the GST demand (and allied interest/penalty) on such services was set aside and the impugned order was quashed. - HC
Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on "data management services." Applying para 3.2 of Circular No. 209/1/2018-ST, the place of provision for software-related services including testing, debugging, modification, customisation, upgradation, enhancement and implementation is the recipient's location. On construing the master service agreement and the nature of activities, the services were held to fall within "data management services" covered by the circular, making the place of supply outside India; consequently, the GST demand (and allied interest/penalty) on such services was set aside and the impugned order was quashed. - HC
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