TaxTMI 
TaxTMI 
2020 (7) TMI 112
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....TamilNadu 600 095. (hereinafter referred to as 'Applicant') is a sole proprietory concern registered under GST Act with GSTIN: 33ABAPV7712P1Z7. The Applicant has preferred an application seeking Advance Ruling on the following Question: a. Whether the services provided by the applicant to the foreign client through the Principal shall be treated as export of services as the final services claimed by the Principal is in the nature of export of services. b. If the services are treated as export of services if so whether he is eligible to claim the taxes paid towards such export of services as refund. c. Whether the payment of fees received by him in INR from the Principal shall be treated as Export Remittance as the Principal is receiving the export proceeds in his account based on which the payment is made to him in INR keeping in view the various judgments in the matter cited above. d. Whether he can raise invoices with IGST taxes instead of CGST +SGST going forward for claiming refund. e. Any consequential relief or directions if any as deemed fit. The Applicant has submitted the copy of application in Form GST ARA - 01 and submitted....
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....t of the Principal, based on which he used to raise invoice on the Principal in INR terms with GST @18% (9% CGT + SGST@9%) separately. • Post submission of the GST invoice at the scheduled date GST Return for tax payment and return were filed by him. 2.3 The applicant has further stated that as part of his contract, support services are being provided directly to the US client by him on behalf of the Principal. The contract contains consulting fees paid on hourly basis in USD whereas payment is being made to him in INR. Ever}' month the finance department of the Principal provides the USD amount and the equivalent calculated INR amount for which an invoice is raised by him. GST is charged separately on this Invoice so raised. He pays the GST on a monthly basis and file his GST returns on a quarterly basis. 2.4 On the interpretation of the GST rules in force, the applicant has stated that the place of Principal supplier is in Chennai, Tamilnadu where it is registered and his consulting services is also provided out of Chennai, Tamilnadu where he is also registered. The services provided to the foreign supplier are treated as Export of services and accordingly the ....
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.... Jaipur (CESTAT Delhi)- CESTAT (815) CESTAT Delhi (278)- Final Order No. ST/456 of 2011 = 2011 (9) TMI 759 - CESTAT, NEW DELHI. 2. M/s. Support.com India Pvt. Ltd. v/s The Commissioner of Service Tax Commissionerate-II (Bangalore)-ST/20175 to 20184/2017-SM; ST/ 20914/ 2016 = 2017 (6) TMI 1109 - CESTAT BANGALORE. 3.1 The applicant was extended an opportunity to be heard in person and the applicant was heard on 28.01.2020. The applicant submitted further submission, in which he has modified the questions asked in the application. It was informed to the applicant that the questions raised in the original application are not covered under section 97(2). The applicant has asked to modify to include whether the supply of services by the applicant are liable to GST under Section 97(2)(e). The applicant has submitted that he is supplying services to IRM.; he is raising tax invoice to Doyen Systems Pvt. Ltd but not to IRM.; He does not have any contact with IRM nor receiving any payment took from IRM. As proof of providing services to IRM, he provided time sheets that he provides to Doyen Systems. He stated that he only communicates to IRM for ERP support services for oracle but....
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....er RC.40/2020/A3 dated 07.02.2020 has furnished the comments on the application filed by the applicant. The said authority has reported that no Show Cause Notice/or Adjudication on the issues raised is pending with them. Also, the State tax officer has opined that the service provided by the applicant would be an intrastate supply of service to the company in terms of Section 8 (2) and Section 12 (2) (a ) of the IGST Act read with Section 2 (93) (a) of the CGST/TNGST Acts and the applicant is liable to pay GST. 5. The Central Tax authority has also furnished their comments vide their letter C.No. IV/ 16/ 14/2018-GST Pol Vol II dated 13/02/2020 wherein it is opined that the supplies made by the applicant fall within the ambit of domestic supply and are governed as per Section 12 of the IGST Act 2017 and therefore the applicant is liable to pay GST. 6.1. In view of the above the applicant has raised the following modified questions in his submissions dated 28.01.2020: 1. Whether the services provided by the applicant shall be treated as local services or export of services 2. Whether the applicant is liable to pay GST on such services provided to the US Client....
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.... Authority and the State Tax Authority... The applicant has stated that he is engaged in the business of providing IT software related consulting services in the area of Oracle ERP w.r.t Oracle Financials. It is seen from the Contract between the applicant and Doyen systems Private Limited., that Doyen is a provider of software services in Oracle domain. Doyen has entered into agreement to utilize professional and consultancy services. Though the agreement does not elaborate on what such services are, it can be understood that they relate to the expertise of the applicant in the area of Oracle ERP software related services. The 'compensation' is agreed to be in the form of 'Consultancy fee' to be paid on submission of Invoice and is subject to TDS Deduction. The consulting service charges are to be billed at a fixed rate of USD 33.9 with a conversion into INR specified. The rate is called 'IRM New Rate'. Further, the contract specifies that 'All payments are subject to approved invoice and client time sheet'. The contract does not specify which client. From the invoices raised by the applicant for the months of October and November, it is seen that the invoices are raised on Doyen ....
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....n agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;. In the instant case, as already brought out, there are two sets of contracts, one between Doyen Systems and its clients providing for software support services to be rendered by them and the other between Doyen Systems and the applicant providing for professional and consultancy services to be rendered by the applicant. The applicant is not a party to the first contract nor is he privy to it. Doyen systems have engaged his services as a consultant. In the instant case there is a consideration, for the services rendered by the applicant to Doyen which the applicant states is quantified based on the number of hours specified in the time sheet, that he works with the employees of IRM, USA , which is the client of Doyen. In fact, even the time-sheet is not forwarded by the applicant directly to the foreign clients for their approval but only to the company which then verifies the claims with the clients for genuineness and then makes the payment for the services rendered by the ....