2023 (10) TMI 409

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....j Bala Krishna For the Respondent : Dominic Fernandes ORDER: (PER HON'BLE SRI JUSTICE P.SAM KOSHY) The present writ petition has been filed assailing the order dated 31.03.2023 passed by the respondent No. 3/Additional Commissioner, (Appeals-II) vide Appeal No: 48/2022 (SC) GST, affirming the order dated 18.11.2021 passed by the respondent No. 1/The Superintendent of Central Tax vide O....

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....able certain categories of supply of services supplied by a person to be leviable of tax on the reverse charge basis. Clause 6 of the said notification for ready reference is reproduced herein under: Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 6 Services supplied by a director of a company or a body corporate....