https://www.taxtmi.com/caselaws?id=430694 The AAAR Karnataka held that the lower Authority incorrectly failed to rule on taxability of advertising space sales on web portal to foreign entity. The Appellate Authority determined it lacked jurisdiction to pass original ruling on taxability when lower Authority made no ruling, as appeals can only confirm or modify existing rulings under Section 98(4). The Authority clarified that Section 97(2)(e) covers place of supply determination when linked to tax liability. Despite appellant's arguments regarding inherent remand powers, the case was remanded to Advance Ruling Authority for fresh consideration of the taxability question. en-us Mon, 21 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430694 The AAAR Karnataka held that the lower Authority incorrectly failed to rule on taxability of advertising space sales on web portal to foreign entity. The Appellate Authority determined it lacked jurisdiction to pass original ruling on taxability when lower Authority made no ruling, as appeals can only confirm or modify existing rulings under Section 98(4). The Authority clarified that Section 97(2)(e) covers place of supply determination when linked to tax liability. Despite appellant's arguments regarding inherent remand powers, the case was remanded to Advance Ruling Authority for fresh consideration of the taxability question. Case-Laws GST Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430694