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2021 (12) TMI 415 - AAR - GSTLiability to pay GST under Normal or under Reverse Charge Mechanism - Import of Services which are not rendered in India - Intermediary services - HELD THAT:- From the submissions made by the applicant it is not very clear as to ; what is the service rendered and who is the recipient of service. The applicant has just made a statement that the recipient of service is located outside India and that they are not the recipient of service. No supporting evidences/submissions have been made by the applicant in this regard. The applicant has just made a statement that they are not an intermediary, How they are not an Intermediary has not been brought out clearly, in their submissions, with evidences and records. In fact the subject application is very ambiguous and cryptic and no evidences are forthcoming supporting the claim of the applicant that, the services are not imported by them and the applicant is not an intermediary - the applicant was asked during the Final Hearing held on 28.09.2021 to explain the facts/transactions with evidence and detailed submissions in support of their contention that the impugned services are not imported by them and the applicant is not an intermediary but till the date of passing this order, they have not responded at all. The Applicant's questions are thus not answered.
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