https://www.taxtmi.com/article/detailed?id=11693 The court found that the service agreement's operative scope did not show procurement or facilitation of third party supplies and that rendering services on behalf of another does not automatically make a supplier an intermediary; it also held that the services did not require the recipient's physical presence in India for place of supply purposes, and that authorities had proceeded beyond the scope of the show cause notice, warranting reconsideration. en-us Fri, 04 Aug 2023 15:30:41 +0530 Fri, 04 Aug 2023 15:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11693 The court found that the service agreement's operative scope did not show procurement or facilitation of third party supplies and that rendering services on behalf of another does not automatically make a supplier an intermediary; it also held that the services did not require the recipient's physical presence in India for place of supply purposes, and that authorities had proceeded beyond the scope of the show cause notice, warranting reconsideration. Articles Goods and Services Tax - GST Fri, 04 Aug 2023 15:30:41 +0530 https://www.taxtmi.com/article/detailed?id=11693