2023 (9) TMI 1129

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Shashank Shekhar and Mr Pranjal Srivastav, Advocates. For the Respondents Through: Mr Akshay Amritanshu, SSC with Mr Ashutosh Jain and Mr Samyak Jain, Advocates. ORDER 1. The petitioner has filed the present petition assailing an Order-in- Appeal dated 11.07.2022 passed by the Appellate Authority, whereby the petitioner's appeal against an Order-in-Original dated 10.12.2021 was rejected. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ltd. v. Additional Commissioner, CGST Appeals - II, Delhi & Anr.: W.P.(C) 11430/2022, decided on 18.05.2023. The exact nature of the services provided are required to be examined in the light of the aforementioned decisions, to ascertain whether the services rendered by the petitioner are for facilitating or for arranging the principal services. 5. In view of the above, the impugned Order-in-App....