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TMI Blog2019 (7) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... I 1006 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA. BRIEF FACTS OF THE CASE A. The Appellant is a private limited company incorporated under the Companies Act, 1956. It is a direct and indirect subsidiary of Sabre Asia Pacific Pte. Ltd. (hereinafter referred to as 'Sabre APAC'), a leading provider of travel solutions and services across the globe. B. Sabre GLBL Inc., an affiliate of Sabre APAC and Sabre India, has developed a global distribution system which uses a Computer Reservation System Software ('CRS Software') which it owns and operates. The said CRS Software performs various functions including airline seat reservations, scheduling, booking for a variety of air, car and hotel services, automated ticketing and fare displays, etc. C. Sabre GLBL Inc., had granted to Sabre APAC - located in Abacus Plaza, 3 Tampines Central 1, #08-01, Singapore 529540, a non-exclusive right to market and promote the CRS Software for specified Asia Pacific jurisdictions. Sabre APAC has further been authorized to sub-license certain parts of its marketing rights and obligations to local-country distributors engaged in the marketing and promotion of CRS Software. D. Accordingly, the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scriber meets all the criterion set forth by Sabre APAC for subscription, it is registered successfully and a Pseudo City Code is allotted in its favor. Once the Code is allotted and the setup is activated, the Appellant's engineers install user interfaces to access the CRS Software in the subscriber's computer systems. In this manner, once the organizational and work-flow analysis is complete, the Appellant undertakes reporting of the results in the SCMS owned by Sabre APAC. Consequently, the scouting of potential subscribers and the said organizational and work-flow analysis of such potential subscribers are the deliverables by the Appellant which is submitted in the SCMS system in the form of a non-binding request. Herein, the responsibility of the Appellant, stands completed on the identification of the potential subscribers to Sabre APAC. Subsequently, their responsibility of providing marketing support services (e.g. installation of interfaces to the CRS Software, consultancy, assistance, provision of information services, etc.) relating to the CRS System arises only upon Sabre APAC deciding to accept the potential customer based on the analysis provided by the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant would provide information for purpose of identifying the potential customers to facilitate license of CRS Software within the territory of India and also provide marketing support once the subscribers registered successfully. Further, the Appellant would also help Sabre APAC in disseminating details of CRS Software through promotions, sponsorships, etc. 3. Right to market CRS Software within the Asia Pacific region Sabre APAC has been sublicensed the right to market and promote CRS software within the Asia Pacific region. It has also been sub-licensed its marketing rights to local-country distributor. The Appellant has been granted the non-exclusive right to market and promote CRS Software within the territory of India. Pursuant the same, the Appellant identifies potential customers, demonstrates offerings, etc. In context with the scope and explanation of Para 2,3 and 2.4 of the said agreement, it is evident that the Appellant has the right to negotiate and execute agreements with Subscribers. Subscriber agreements are entered into by the Appellant in its own name and on its own account. The clauses referred pertains to the incentives and other benefits that Sabre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of India. J. Further, Article 11 of the Agreement provides that there is no partnership or agency activity performed by the Appellant. The relevant Article is reproduced as below for ready reference: ARTICLE 11 No Partnership/Agency Nothing in this agreement is intended to or shall operate to create o partnership or joint venture of any kind between Sabre APAC and Sabre India, or to authorize either Sabre APAC or Sabre India to act as an agent for the other, and neither Sabre APAC or Sabre India shall have authority to act in the name or on behalf of or otherwise to bind the other in any way (including, without limitation, the making of any representation or warranty, the assumption of any obligation or liability and the exercise of any right or power). K. Thus, the relationship of the Appellant and Sabre APAC established by the Agreement is on principal to principal basis and there is no relationship by way of an agent, broker or any other person by whatever name called and therefore, services provided by the Appellant to Sabre APAC are the main service provided by the Appellant to Sabre APAC on Appellant's own account. L. In light of the aforesaid facts, the Appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prospects for the use of software. These prospects turn up after showing interest based on the sales promotion activity undertaken by the Appellants. The scheme of activity identified in box SL No: 5 and 6 under Para (l) above in the statement of facts clearly establishes the nature of the marketing activity undertaken by the Appellants. 2. The Appellant submits that they undertake sales promotion and marketing support activities to advance the business of Sabre APAC in India. This includes marketing support services such as PR, promotions, sponsorship, special events and trade shows, as well as any other services necessary to perform its obligations under the Marketing Agreement. Such services are provided with the aim to make the CRS Software the reservation system of choice for subscribers and to strengthen the subscribers trust in the brand 'Sabre' so as to augment Sabre APAC's business in India. 3. The Appellant submits further that the array of services provided is in an integrated manner to Sabre APAC, and they raise a consolidated monthly invoice for consideration wherein the fees are to be received from Sabre APAC for all the services rendered to them. The said fees, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative to perform the Services from the commencement date in the Territory and on the terms set out in this Agreement until the Expiry date." 't is, therefore, clear that whatever services the Appellant provisions are provided only as a representative of the University and not as an independent service provider. The Appellant aggrieved by the said ruling appealed to the Appellate Authority wherein the appellate authority vide 01/WBAAAR/Appeal/2018 dated 24-07-2018 = 2018 (8) TMI 392 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL had held as below: The Appellant in the instant case was free to refer students to Australian Catholic University (ACU) or any other University of its choice. Further the fee paid to the appellant was not tied to the promotional activities or expenses incurred to promote courses of ACU but as a percentage of fee paid by the students who got admitted to ACU - no consideration was paid in spite of incurring expenses by the Appellant for promoting activities of ACU, if no student joined ACU. The Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with University proced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o generate any sale and this is the most distinguishing feature vis a vis the other two AARs mentioned above. Further, no amounts are collected from the potential customer and on the contrary as stated in Para 2.3 and 2.4 of the agreement, the incentives are provided by the appellants on its own to promote sales. 8. The appellant does not facilitate or undertakes any such arrangements to supply goods or services with respect to the subscribers in India It is submitted that the Marketing Agreement between the Appellant and Sabre APAC does not intend to operate so as to create a partnership or a joint-venture between the Appellant and Sabre India. It is a contractual relationship between two distinct entities for the supply of services from India and the receipt of the same in Singapore. Furthermore, neither does any clause of the Marketing Agreement require any facilitation or any similar arrangement with respect to the Subscribers in India viz travel agents, nor does the said Agreement create an obligation on the Appellant's part to facilitate or arrange the supply of goods or services by Sabre APAC to the Subscribers. Herein a reference can be made to Article 11 of the Marketing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that of broker or agent. 11. No role in negotiating the terms of subscription. 11.1 The appellant submits that the ownership of the software cannot be the basis to decide intermediary or otherwise. The test of intermediary has nothing to do with ownership of what is dealt with. The appellant submits that the unique feature of digital marketing as explained herein earlier is to carry on promotion and marketing activities without the ownership of the software. The ruling made on the grounds that the appellants are not providing services on their own but on account of Sabre APAPC merely because they do not own the software, is legally untenable in as much as the appellants have no role in negotiating the terms of subscription or conclude the same. This is evident from the submissions made before the Learned Authority which is enumerated in Para I of the order in appeal wherein it is established that with regard to the consultancy services, the appellant submits that they provide consultancy and provide information in relation to potential customers. Sabre APAC only undertakes the business analysis and decides as to whether to allot the Pseudo City Code or not. This is crucial to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marketing support services which includes activities such as PR, promotions, sponsorship, special events and trade shows, as well as any other services necessary to perform its obligations under the Marketing Agreement and to make the CRS software the reservation system of choice for subscribers and to strengthen the subscribers trust in the brand Sabre so as to augment Sabre APACs business in India. 13.2 The appellant submits that the learned authority has placed in the above observation that the sale promotion is the responsibility and include exhibitions etc. Quite contrary to the above position as observed at para 5 sub para 15: that "nowhere the agreement provides that the customers can come on their own to Sabre India". The order has erroneously concluded that the customers are unaware and they do not reach out to Sabre India. In this regard the appellant submits that they have been granted the non-exclusive right to market and promote CRS Software within the territory of India. Pursuant to the same the appellant identifies potential customer groups and demonstrates offerings etc. The appellant submits that the duties of Sabre India is only make use of any and all of the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. 15.5. According to the Webster's Encyclopedic Unabridged Dictionary of the English Language the term "arrange" means "to prepare or plan". Further the Black's Law Dictionary, 9th Edition defines the term facilitation as the act or an instance of aiding or helping. In the facts of the present case, the Appellant provides the services to Sabre APAC on principal to principal basis with the only intention of promoting and marketing of CRS Software in India. 15.6. The above definition of intermediary has following three parts: * Such person should be a broker or an agent or similar person; * Such person should arrange or facilitate supply of goods or services or both or securities between two or more persons; * Should not be a person who supplies goods or services or both or securities on his own account. 15.7. In this context, it is important to note the meaning of the expression 'means'. It is trite law that the use of the word 'means' in a definition governs the words following and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed' will include a person in the same genus as that of a broker or an agent. In other words, the phrase 'by whatever name called', will mean a person who is also appointed in a representative capacity. 16. No question of altering any service as the appellants service to the principal are independent of the supply by Sabre APAC to the customers 16.1. The appellant submits that the impugned order at para 5 under sub para 13 states that an intermediary can be a broker, an agent or any other person and either facilitates the supply of goods and/or services between two or more persons and such intermediary cannot change the nature of supply as provided by the principal. The Marketing Agreement does not require any facilitation or any similar arrangement with respect to the Subscribers in India viz travel agents by the Appellant, nor does the said Agreement create an obligation on the Appellant's part to facilitate or arrange the supply of goods or services by Sabre APAC to the Subscribers. The Appellants service to the principal are independent of the supply by Sabre APAC to the customers travel agents in India and hence there is no question of altering such service in any way. 16.2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pts the subscribers' application. 18. There can be no service on own account to the principal without the knowledge of the software. 18.1. The learned authority has further held that the appellant is ought to be unaware of the functions and operations of the software for their activity to stand outside the ambit of intermediary. The observation made by the learned authority is unsustainable in as much as the service provided by the appellant to the principal cannot be on its own account without the knowledge of software. Therefore, on this ground also, the impugned ruling is liable to be set aside. 18.2. It is submitted that the Marketing Agreement dated 31 October 2016 between the Appellant and Sabre APAC makes it clear that Sabre APAC has been granted the authority to sub-license some of it rights to local distributors so as to promote and market the CRS Software. The said Agreement does not create an obligation on the part of the Appellant to facilitate or arrange the supply of goods or services by Sabre APAC to the Subscribers. It only creates an obligation on the part of the Appellant to provide marketing services to Sabre APAC with respect to the CRS Software belonging to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g service to their client on their own account Similarly, Appellant is providing business support service such as marketing and other allied services like oversight of quality of third party customer care centre operated in India and payment processing services, on behalf of GoDaddy US. Therefore, these services provided by the Appellant to GoDaddy US cannot be categorized as intermediary or services, as intermediary service." The views expressed by the rulings of AAR have great persuasive value as held by this Hon'ble Tribunal in The Bombay Flying Club vs Commr of Service Tax Mumbai-II 2012 TIOL 841 CESTAT Mum = 2012 (7) TMI 669 - CESTAT, MUMBAI at para 5.9 and the Hon'ble Supreme Court in Columbia Sportswear Co vs Director of Income Tax, Bangalore 2012 (383) ELT 321 (SC) = 2012 (8) TMI 105 - SUPREME COURT at Para 9. 18.5. Similarly, reference is made to the decision of the Authority of Advance Ruling in the case of Re: Universal Services India Pt Ltd [2016 (42) STR 5855 (AAR)] = 2016 (5) TMI 750 - AUTHORITY FOR ADVANCE RULINGS. In this case the service provider providing the payment processing facilities to a domain service provider was held not to be a provider of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategies, conducting promotional activities and responding to prospective queries that may arise out of the same. ii) In any case, the Appellant does not arrange or facilitate any supply of goods or services inter alia due to the following reasons: The Appellant cannot conclude the contracts on behalf of Sabre APAC or to make any commitment on the behalf of Sabre APAC as an agent or otherwise or to bind Sabre APAC in any respect. * The Appellant does not have any authority to allow the creation of the Pseudo City Code in favour of the subscriber to grant access to the CRS Software. * The appellant's role is limited to undertaking marketing and promotional activities, undertake market research and informing of Sabre APAC of interest of potential customers immediately by raising a request for grant of a Pseudo City Code. It does not have any authority whatsoever to bind Sabre APAC with respect to issuance of the same. Sabre APAC may directly accept or reject such requests on its own discretion. * The information / any services provided by the Appellant are not the sole basis upon which Sabre APAC would accept or reject the orders received from customers. The same would depen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the various services rendered by them to Sabre APAC would remain excluded from the Central Goods & Services Tax Act 2017 and the Maharashtra Goods & Services Tax Act 2017 (hereinafter referred to as "Said Acts") since the same would qualify as export of services as defined under Section 2(6) of the Integrated Goods and Service Tax Act, 2017 (hereinafter referred to as 'IGST Act') read with the said Acts. in order to substantiate the said proposition, it is necessary to explain the provisions prescribed under the GST law which are analyzed as follows: 19.3. It is submitted that under the GST Act, the eligibility to tax of any activity is dependent on two aspects, viz. whether it is taxable under the provisions of the GST Acts and secondly whether the same is eligible for any exclusion for purpose of taxation under the GST Acts. Accordingly, it is necessary to first identify the taxability of the services under GST Acts and further the parameters for any exclusion from tax as are applicable in the facts and circumstances of the present case. 19.4. It is submitted under the provisions of the GST Acts, all events such as manufacture, sale or provision of service, have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In this regard the Appellant submits that the incidence of GST will follow the destination principle and the tax revenue will accrue to the state where the goods or services are consumed. For this reason only, specific provisions have been framed under the IGST Act for the determination of the place of consumption of goods and services. In this manner, for supply any services where the location of the supplier or the location of the recipient is located outside India, the place of supply would be determined as per Section 13 of the IGST Act. The said provision reads as follows: 13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. (2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services: Provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services. (emphasis supplied) As a result, in cases where the location of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case: i) The supplier of service is located in India: The Appellant is a service provider located in India and all its distinct branches are located within the territory of India as well. Further, the Appellant has obtained GST registration for each of the distinct locations as per the provisions of the CGST Act. ii) The recipient of service is located outside India: As per the Marketing Agreement dated 31 October 2016, the Appellant has a contractual obligation to provide services to Sabre APAC located at Abacus Plaza, 3 Tampines Central 1, Abacus Plaza, #08-01, Singapore 529540. Thus, the recipient of services is located outside India. The expression "location outside India" for a service receiver has been defined in Sec 2(70) of CGST Act, 2017 and reads as follows. (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of recipient of service' in terms of Section 13(2) of the IGST Act (the default rule) as a supply of services by the Appellant does not qualify in the specific place of supply rules prescribed under Section 13 of IGST Act. Therefore, the services such as marketing, promotion and distribution services in relation to CRS software is supplied by the Appellant in India to Sabre APAC located in Singapore which is outside India, the place of supply of service will be the location of Sabre APAC located outside India. ii. The services supplied by the Appellant does not qualify under Section of the IGST Act. Section 13(8)(b) of the IGST Act would apply on supply of services which qualifies as intermediary service. An intermediary service in terms of Section 2(13) of IGST Act is extracted as below: "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. When the appellant is supplying services such as marketing, promotion and distribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in conjunction with each other with the ultimate aim of providing better customer experience leading to the establishment of a trust with the subscribers in India, which would collectively work towards augmenting the business of Sabre APAC in India. Herein, the supply of services like consultancy, promotion, sponsorships and other related support services rendered by the Appellant are supplementary to the main supply of marketing and promotion services provided to Sabre APAC. 20.3. Considering the nature of the services offered by the Appellant and its operation under the Marketing Agreement, these are a bundle of services supplied by the Appellant to Sabre APAC and is a 'composite supply' as defined under Section 2(30) of the CGST Act. The said provision reads as follows: "composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply" 20.4. Thus, for a supply to be treated as a composite supply, it has to meet the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being provided by the Appellant to Sabre APAC, their parent company located in Singapore, can be construed as composite supply wherein the principal supply is the supply of intermediary service, or otherwise. 23. To decide this, we will first discuss the nature of all the services, provided by the Appellant to their parent company, namely, Sabre APAC. To accomplish this, we refer to the Marketing Agreement dated 31.10.2016, entered between the Appellant and their parent company, namely, Sabre APAC, wherein as per the provisions of Article 3 of the above said Agreement, the Appellant have agreed to undertake the following activities, either as principal, in its own name, or on behalf of Sabre APAC, in the Licensed Territory i.e. India: (i) Marketing services including advertising, identifying potential customers, identifying business opportunities, demonstrating offerings; (ii) Consultancy and provision of information services; (iii) Marketing support services, including PR, promotions, sponsorship, and special events and trade shows; and (iv) Any other services necessary or advisable to perform its obligations under the said Marketing Agreement. On perusal of the above c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h allows tracking activity of the subscriber in the CRS Software; * Simultaneously, provided the subscriber agrees to use the CRS Software, order forms are collected from them to begin the process for activation of the CRS Software following the creation of the Pseudo City Code; * If the subscriber meets all the criterion set forth by Sabre APAC for subscription, it is registered successfully and a Pseudo City Code is allotted in its favor. Once the Code is allotted and the setup is activated, the Appellant's engineers install user interfaces to access the CRS Software in the subscriber's computer systems. In this manner, once the organizational and work-flow analysis is complete, the Appellant undertakes reporting of the results in the SCMS owned by Sabre APAC. Consequently, the scouting of potential subscribers and the said organizational and work-flow analysis of such potential subscribers are the deliverables by the Appellant which is submitted in the SCMS system in the form of a non-binding request. Herein, the responsibility of the Appellant, stands completed on the identification of the potential subscribers to Sabre APAC. Subsequently, their responsibility of providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant as described and submitted above by the Appellant themselves, as the activities of installation of interfaces to the CRS Software, consultancy, assistance, provision of information services, etc., entrusted upon the Appellant by Sabre APAC, are the essential and indispensable elements of the above mentioned OIDAR Services, which are actually performed by the Appellant on behalf of Sabre APAC, their parent company. To understand the significance of the role of the Appellant, if we take out the activities carried out by the Appellant, from the chain representing the supply of OIDAR services provided by Sabre APAC to the Subscribers of its Sabre System, we will witness that there is no provision of this OIDAR Services at all. Thus, it is abundantly clear that the Appellant is arranging as well as facilitating the supply of services between Sabre APAC and the potential subscribers. 27. Now to determine as to whether the above discussed activities of the Appellant are in the nature of the intermediary or not, we will first discuss the meaning of intermediary as provided in the Section 2(13) of the IGST Act, 2017, which is reproduced herein under: "intermediary" means a broke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant play a key role in the supply of the OIDAR Services to the subscribers of the Sabre System, on behalf of another person, in the present case Sabre APAC and thus acting as an "agent" in the present case. If we take out the role played by the Appellant in this entire transactional chain, there would be no supply of any services at all, as there would not be any recipient of the OIDAR services in India, for it is the Appellant who identifies and thus arranges for the recipient of this OIDAR Services provided by Sabre APAC. 29. Now coming to the condition no. (ii) mentioned above in para 27, it has been established in para 25 and 26 above that the Appellant is arranging as well as facilitating the supply of services viz.- OIDAR Services between the two persons, i.e. Sabre APAC, the OIDAR service provider and another is the Sabre System Subscriber, the OIDAR service recipient. 30. Further, coming to the condition no. (iii) mentioned above in para 27, we observe that the Appellant is not providing the main service, in the present case OIDAR Services, on their own account as the said OIDAR service is provided by Sabre APAC, which is holding the exclusive right over the Sabre Sys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sabre APAC or Sabre India to act as agent for the other, and neither Sabre APAC or Sabre India shall have authority to act in the name or on behalf of or otherwise to bind the other in any way (including, without limitation, the making of any representation or warranty, the assumption of any obligation or liability and the exercise of any right or power)" it is observed that they have intentionally entered into such agreement to escape from the Principal - Agent relationship and thereby refraining from the liability to pay service tax or GST, as the case may be. However, the nature of the activities entrusted on the Appellant clearly indicates that the Appellant is acting as intermediary in this transactional arrangement. Further, as regards the High Court Judgement in the matter of G.S. Lamba & Sons v State of A.P (2012-TlOL-49-HC-AP-CT) = 2011 (1) TMI 1196 - ANDHRA PRADESH HIGH COURT cited by the Appellant to strengthen their contention in as much as the document that is construed cannot be ignored, thus giving prominence to the Article 11 of the said Agreement, which clearly intends to blot out the situation of the Principal - Agency relationship between the Appellant and Sab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held not to be a provider of "intermediary service" within Rule 2(f) of the Place of Provisions of Service Rules 2012, as the service provided by him was on his own account and remuneration entitled to him was payable by the domain service provider alone and no remuneration of any kind was obtained from any of the customers of the domain service providers, it is observed that the facts of above cited case is different from the present case, as in the above cited case, the service provider was providing payment processing facilities to a domain service provider, thereby not playing any role in the supply of the main service, provided by the domain service provider to their recipient, while in the instant case, the Appellant plays a very critical role in the supply of service, namely OIDAR Service, between Sabre APAC and the Sabre System Subscribers. 39. As regards the Appellant's contention wherein they argued that they play no role in enabling Sabre APAC and the subscriber to enter into contract for access of CRS Software except feeding the information via the system to enable Sabre APAC register the admitted and only supports in providing product related information and engages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) Determination of the liability to pay tax on any goods or services or both; (f) Whether the Appellant is required to be registered under GST; (g) Whether any particular thing done by the Appellant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Thus, from the above, it is apparent that we do not have jurisdiction to decide whether any particular supply of service is export or otherwise. However, the Advance Ruling Authority has commented on the place of the supply of service, transcending their jurisdiction. Hence, we differ with the ruling given by the Advance Ruling Authority on account of our above-mentioned findings. 42. As regards the Appellant's contention regarding the entire gamut of activities carried out by the Appellant eligible to be classified as a composite supply in terms of section 2(30) of the CGST Act, we agree to the Appellant's contention to the extent that the entire spectrum of the activities undertaken by the Appellant can be considered as Composite supply in term of the provision of Section 2(30) of the CGST Act, 2017, as all the activities of the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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