https://www.taxtmi.com/caselaws?id=415351 The appellate authority confirmed the ruling that the specified transaction does not qualify as an export of service due to the place of supply being in India. The authority also upheld the finding that the services provided constitute a composite supply. However, the authority modified the ruling regarding the identification of the service recipient, determining that SPA, located outside India, is the recipient of the services, and that the appellant does not qualify as an intermediary under the relevant legal provisions. en-us Tue, 02 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415351 The appellate authority confirmed the ruling that the specified transaction does not qualify as an export of service due to the place of supply being in India. The authority also upheld the finding that the services provided constitute a composite supply. However, the authority modified the ruling regarding the identification of the service recipient, determining that SPA, located outside India, is the recipient of the services, and that the appellant does not qualify as an intermediary under the relevant legal provisions. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415351