2026 (1) TMI 46

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...., Advocate For R1; Sri. Hemakumar K., Aga For R2 To R4). ORAL ORDER In these petitions, the petitioner seeks the following reliefs: "In W.P.No. 31039/2024: a. To issue order(s) or directions in the nature of Certiorari quashing the impugned Order issued in form GST DRC-07 from file No. DCCT(A)-4.4/DGSTO-4/Audit-101/2024-25 dated 27.08.2024, treating the zero rated supply of service to be intra state supply of service and overstated ITC as per GSTR-3B v GSTR-2A for the period April 2019 to March 2020 issued by Respondent No. 4, annexed at Annexure-A as issued without application of mind, arbitrary, vague and in contradiction to the provisions of the CGST Act; b. To issue a Writ of Mandamus holding that the se....

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....ed by Respondent No. 2, pertaining to zero rated turnover construing the same to be intra state supply of service and the place of supply of service to be in India for the period July 2017-March 2018 annexed at Annexure L as issued without application of mind, arbitrary, vague, and in contradiction to the provisions of the CGST Act; c. To issue a Writ of Mandamus holding that the services provided by the Petitioner to its Foreign Affiliates is in the nature of export of services and the same is not subjected to GST in terms of Section 16 of the IGST Act; d. To issue a Writ of Mandamus holding that no interest and penalty is imposable on the Petitioner. e. To issue order(s), directions or any other relief as this H....

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.... quashed. 6. Per contra, the learned AGA and learned counsel for the respondents submits that there is no merit in these petitions and the same are liable to be dismissed. 7. A perusal of the impugned orders passed with Adjudicating Authority and the Appellate Authority will indicate that apart from other demands, the respondents have demanded GST towards data management services provided by the petitioner. In this context, it is relevant to extract Circular No. 209/1/2018-ST [F.NO.137/26/2016-ST-PART-V] dated 04.05.2018, which reads as under: "CIRCULAR NO. 209/1/2017-ST [F-NO.137/26/2016-STPART-VI SECTION 66E(d) OF THE FINANCE ACT, 1994 - DECLARED SERVICES -  APPLICABILITY OF PLACE OF PROVISION OF SERVICE RULES, 2012 (P....

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....act location of the server is neither always known to the service provider nor is its knowledge essential for providing the service. Limited access to the software for a limited period through electronic protocols is given to the service provider by the recipient of service to enable the former to provide the service. Only the recipient of service has control over who accesses the software, when it can be accessed, for how long and for what purpose. 3. Applying the definition of "declared services" in section 66E(d) of the Finance Act, 1994, and the provisions of POPS, to the specific cases of services of development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology ....