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2023 (4) TMI 425 - HC - GSTRefund of IGST - Export of services - intermediary - providing Market Research Services - Place of supply - whether denial of refund of integrated tax is justified on the ground that the petitioner is an intermediary? - HELD THAT:- It is apparent that the impugned order passed by the appellate authority is without application of mind. The appellate authority has failed to notice that the petitioner’s appeal was confined only for refund of integrated tax paid on invoices raised in respect of Market Research Services. The order passed by the adjudicating authority was premised on the basis that the petitioner was rendering services directly to the customers of OHMI, Japan. This was in the context of the Business Support Services rendered by the petitioner to OHMI, Japan. It is also apparent form the plain language of Section 2(13) of the IGST that intermediary is one that arranges or facilitates supply of goods and services. In the present case, there is no dispute that the petitioner had rendered Market Research Services on its own; there is no allegation that it had arranged supply of such services from a third party - Admittedly, in the present case, the petitioner is rendering the Market Research Services directly to OHMI, Japan. Therefore, insofar as providing Market Research Services is concerned, the petitioner cannot be held to be an intermediary. Petition allowed.
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