High Court Grants ITC Refund, Rules Advisory Services as Exports, Not Intermediary Services, Overturning Initial Denial.

High Court Grants ITC Refund, Rules Advisory Services as Exports, Not Intermediary Services, Overturning Initial Denial. https://www.taxtmi.com/highlights?id=71596 Refund of ITC denied - intermediary services - Export of services or not - There is no allegation that the petitioner has rendered any service to an individual. Plainly, the Adjudicating Authority has misunderstood the nature of services covered u/s 13(3)(b) the IGST Act. These are essentially in the nature of personal services which require the physical presence of the service recipient.- the services are advisory services relating to investments in India. - Refund allowed - HC en-us Tue, 22 Aug 2023 22:28:41 +0530 Tue, 22 Aug 2023 22:28:41 +0530 TaxTMI RSS Generator High Court Grants ITC Refund, Rules Advisory Services as Exports, Not Intermediary Services, Overturning Initial Denial. https://www.taxtmi.com/highlights?id=71596 Refund of ITC denied - intermediary services - Export of services or not - There is no allegation that the petitioner has rendered any service to an individual. Plainly, the Adjudicating Authority has misunderstood the nature of services covered u/s 13(3)(b) the IGST Act. These are essentially in the nature of personal services which require the physical presence of the service recipient.- the services are advisory services relating to investments in India. - Refund allowed - HC Highlights GST Tue, 22 Aug 2023 22:28:41 +0530 https://www.taxtmi.com/highlights?id=71596