https://www.taxtmi.com/article/detailed?id=11091 The AAAR held that determination of place of supply falls within Section 97(2)(e)'s scope when linked to the liability to pay tax, and the AAR erred in refusing to rule on taxability of internet advertising services supplied to a foreign entity. While the AAAR cannot ordinarily issue an original ruling where the AAR made no ruling, and a rejection under Section 98(2) is not appealable, the AAAR remanded the matter to the AAR for a fresh consideration of taxability applying place of supply principles and set aside the Impugned Order. en-us Thu, 09 Feb 2023 10:02:38 +0530 Thu, 09 Feb 2023 10:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11091 The AAAR held that determination of place of supply falls within Section 97(2)(e)'s scope when linked to the liability to pay tax, and the AAR erred in refusing to rule on taxability of internet advertising services supplied to a foreign entity. While the AAAR cannot ordinarily issue an original ruling where the AAR made no ruling, and a rejection under Section 98(2) is not appealable, the AAAR remanded the matter to the AAR for a fresh consideration of taxability applying place of supply principles and set aside the Impugned Order. Articles Goods and Services Tax - GST Thu, 09 Feb 2023 10:02:38 +0530 https://www.taxtmi.com/article/detailed?id=11091