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2020 (10) TMI 813 - AAAR - GSTSupply of services - local services or export of services - levy of GST on such services provided to the US Client directly - benefit of zero-rated supply - eligibility for refund of taxes already paid in the past if the refund is within the time limit provided under the GST Act. HELD THAT:- Recipient is defined based on whether a ‘Consideration’ is payable or otherwise. When a consideration is payable for the supply of goods or services, as is the case in hand, the person who is liable to pay that consideration is the `Recipient’ of such ‘Supply’. The Statute is clear and unambiguous in defining the `Recipient’ when a consideration is payable - Thus, consideration in relation to a supply should include any payment made for such supply whether by the recipient or any other person. This definition states about what is to be the value/consideration for supply on which tax is liable to be paid. This definition do not speak or clarify on ‘Recipient’ of supply but merely encompasses the elements of ‘Consideration’ for a supply. The statute is unambiguous in as much as it says, the person liable to pay the consideration for supply of services is the ‘Recipient’ of such supply and ‘Consideration’ is any payment made whether by the recipient or any other person for such supply. It is not disputed that the appellant is under contractual obligation to Doyen Systems to provide services through ‘Doyen Systems’ for which Payment is agreed to be made by Doyen Systems to the appellant after verifying the invoice and the client time-sheet as in the Contract Agreement. Further as observed by the lower Authority the payment of ‘Consideration’ to the appellant is entirely with the Doyen Systems and the appellant cannot claim consideration directly with the client of Doyen Systems or the client of Doyen Systems is not the person liable to pay the appellant for the services supplied by the appellant. Thus, it is clearly evident that the recipient of Services of the appellant is Doyen Systems.
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