https://www.taxtmi.com/caselaws?id=760935 Delhi HC held that where foreign expatriates were seconded to assist petitioners' functions without generating invoices, the service value must be treated as nil per Para 3.7 of the relevant Circular. Since no invoices were raised for services provided by related foreign entities, no tax liability arose under GST provisions. The court found that proceedings under the impugned show cause notices would be futile as they cannot establish perceivable tax liability. Consequently, the show cause notices were set aside and the petition was allowed. en-us Tue, 22 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760935 Delhi HC held that where foreign expatriates were seconded to assist petitioners' functions without generating invoices, the service value must be treated as nil per Para 3.7 of the relevant Circular. Since no invoices were raised for services provided by related foreign entities, no tax liability arose under GST provisions. The court found that proceedings under the impugned show cause notices would be futile as they cannot establish perceivable tax liability. Consequently, the show cause notices were set aside and the petition was allowed. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760935