Zero-Rated Supplies: Importance of Classifying Services as Intermediary for Tax Benefits; Petitioners Must Clarify Service Nature.

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....Refund of integrated tax paid in respect of certain services - Zero Rated Supplies - intermediary services - the question as to the precise nature of services is vital for determining whether the services are in the nature of services rendered by an “intermediary”. The petitioner must be provided full opportunity to explain the nature of services before the concerned officer. - HC....