2022 (1) TMI 354

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....A RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. International Inspection Services Private Limited, H No. 5-6-137/6/4/2, Haritha Nilayam, Behind Metro, Near Sai Baba Temple, Kukatpally, Hyderabad, Telangana, 500072 (36AACCI9665C1ZG) has filed an application i....

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....uling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. Brief facts of the case: M/s. International Inspection Services Private limited supply inspection and expediting services during the manufacturing of equipment and packi....

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....nit namely V. Madhusudhan, CA & G. Srinivasa Rao, MD attended the personal hearing held on 25-11-2021. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That, the applicant is in the business of inspection services wherein they certify the quality and quantity of the goods being supplied by Indian Supplier to a foreign reci....

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....3. The place of supply of the following services shall be the location where the services are actually performed, namely: (a) Services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services." In the instant case,....