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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Refund claim - Export of services - intermediary services or not ...

GST

November 24, 2023

Refund claim - Export of services - intermediary services or not - - The activities performed by the petitioner are original activities and for doing the same, it has been charging costs from FKDG. Therefore, it cannot be stated to be intermediary of FKDG and the services provided by it to FKDG cannot be stated to be intermediary services. Thus, a wrong observation has been made by the respondents in this regard. - Refund directed to be processed and allowed - HC

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