https://www.taxtmi.com/caselaws?id=771983 SC examined the tax liability for internally generated services between distinct corporate entities. The Court found the Adjudicating Authority erred in assessing IGST without considering CBIC Circular No. 199/11/2023-GST. Relying on precedent in Metal One Corporation, the SC directed a fresh hearing, emphasizing that where no invoice is issued and full input tax credit is available, service value may be deemed nil, potentially eliminating tax liability. en-us Thu, 22 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771983 SC examined the tax liability for internally generated services between distinct corporate entities. The Court found the Adjudicating Authority erred in assessing IGST without considering CBIC Circular No. 199/11/2023-GST. Relying on precedent in Metal One Corporation, the SC directed a fresh hearing, emphasizing that where no invoice is issued and full input tax credit is available, service value may be deemed nil, potentially eliminating tax liability. Case-Laws GST Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771983