Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded

Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remandedCase-LawsGSTWhether the impugned supplies qualified as export of services under Section 2(6) IGST and whether the petitioner was

Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
Case-Laws
GST
Whether the impugned supplies qualified as export of services under Section 2(6) IGST and whether the petitioner was an “intermediary” under Section 13(2)/place of supply under Section 13(8)(b) was the dominant issue. The court held the authorities failed to make requisite findings on (a) existence of a third party intermeddling in transactions, (

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