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2022 (5) TMI 456 - HC - GSTRefund of service tax - business support - market research - petitioner says that the appeal was preferred only for services rendered by the petitioner in the form of market research - HELD THAT:- It is the contention of the learned counsel for the petitioner that the petitioner fulfilled the criteria for export services vis-à-vis services rendered qua market research, contrary to what has been held by the authority below - It is, therefore, counsel for the petitioner’s contention that the provisions of Section 2(6)(iii) of the Integrated Goods and Services Tax (IGST) Act, 2017 are fulfilled. Issue notice - List the matter on 08.09.2022.
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