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    <description>The Appellate Authority quashed the ruling of the Advance Ruling Authority, stating that it did not have jurisdiction to determine the place of supply. Consequently, no ruling could be passed on whether the services provided by the Appellant qualify as export of services or intra-state supply. The appeal was allowed, and the impugned order was set aside.</description>
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      <description>The Appellate Authority quashed the ruling of the Advance Ruling Authority, stating that it did not have jurisdiction to determine the place of supply. Consequently, no ruling could be passed on whether the services provided by the Appellant qualify as export of services or intra-state supply. The appeal was allowed, and the impugned order was set aside.</description>
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