https://www.taxtmi.com/caselaws?id=786356 Repair and maintenance services for AMC/CMC executed in-state by deployed Field Service Engineers do not constitute a "place of business" under Section 2(85) because contracts, invoicing, receipt of consideration and inventory control are exercised from the Head Office; outcome: no place of business. Temporary local storage of spare parts and tool kits is transient, lacks permanence, independent structure or inventory control and therefore is not a "place of business" nor a "fixed establishment" under Section 2(50); outcome: no fixed establishment. Because supplies are made from the Head Office and statutory registration criteria are unmet, the Appellant need not obtain separate GST registration in the State; outcome: no separate registration required. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 11 Feb 2026 12:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786356 Repair and maintenance services for AMC/CMC executed in-state by deployed Field Service Engineers do not constitute a "place of business" under Section 2(85) because contracts, invoicing, receipt of consideration and inventory control are exercised from the Head Office; outcome: no place of business. Temporary local storage of spare parts and tool kits is transient, lacks permanence, independent structure or inventory control and therefore is not a "place of business" nor a "fixed establishment" under Section 2(50); outcome: no fixed establishment. Because supplies are made from the Head Office and statutory registration criteria are unmet, the Appellant need not obtain separate GST registration in the State; outcome: no separate registration required. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786356