2022 (12) TMI 1292

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....2020 (Annexure-A) and two impugned order(s)-in-original, both dated: 24.07.2020 (Annexure B and Annexure C). (b) Issue a writ of mandamus or any other appropriate writ, order or direction and direct the Respondents to forthwith sanction an amount of Rs.2,58,50,733/- along with applicable interest as rejected by the two impugned order(s)-in- Original, both dated: 24.07.2020 (Annexure B and Annexure C). (c) Issue a writ, order or direction to the Respondents to consider future claims of refund of the Petitioner without reference to and/or being influenced by the impugned order-in-appeal dated: 27.04.2020. (d) For costs of this petition. (e) For such further and other reliefs as and the nature and circumstances of the case may require.....

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....the supply of the main service, either fully or partly to one or more sub-contractors. Such sub-contractor provides the main supply, either fully or a part thereof, and does not merely arrange or facilitate the main supply between the principal supplier and his customers, and therefore, clearly is not an intermediary. For instance, 'A' and 'B' have entered into a contract as per which 'A' needs to provide a service of, say, Annual Maintenance of tools and machinery to 'B', 'A' subcontracts a part or whole of it to 'C'. Accordingly, 'C' provides the service of annual maintenance to 'A' as part of such subcontract, by providing annual maintenance of tools and machinery to the cus....