https://www.taxtmi.com/caselaws?id=784877 Dispute over denial of refund for purported export of services examines whether supplies were intermediary services or exports and whether place of supply rules were correctly applied. The authorities relied on a contractual clause to characterize the supplier as an intermediary without recording findings on existence of any third party between the transacting parties or whether supplies were made by the supplier on its own account; they also failed to identify any arrangement of facilitation distinct from the main supply. For these reasons the impugned orders were set aside as exhibiting non-application of mind and the matter remanded for fresh adjudication. en-us Mon, 05 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784877 Dispute over denial of refund for purported export of services examines whether supplies were intermediary services or exports and whether place of supply rules were correctly applied. The authorities relied on a contractual clause to characterize the supplier as an intermediary without recording findings on existence of any third party between the transacting parties or whether supplies were made by the supplier on its own account; they also failed to identify any arrangement of facilitation distinct from the main supply. For these reasons the impugned orders were set aside as exhibiting non-application of mind and the matter remanded for fresh adjudication. Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784877