Overseas service provider wrongly classified as intermediary; entitled to refund of unutilized Input Tax Credit (ITC).

Case-Laws – GST – Highlights – The court held that the petitioner was not an intermediary but directly engaged in providing services to an entity outside India. The respondents erroneously classified the petitioner as an intermediary without any material

Overseas service provider wrongly classified as intermediary; entitled to refund of unutilized Input Tax Credit (ITC).
Case-Laws
GST
The court held that the petitioner was not an intermediary but directly engaged in providing services to an entity outside India. The respondents erroneously classified the petitioner as an intermediary without any material evidence or tripartite agreement. The petitioner's consistent stand was supplying services on a principal-to-principal basis. Merely p

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