2024 (2) TMI 1072 - HC - GST

Nature of the services which are provided by the Petitioner - service agreements entered into by the Petitioner with foreign clients or not - HELD THAT - The respondents submits that Petitioner with these proceedings has annexed some sample agreements. Further, she submits that since the core issue involves the nature of the services which are provided by the Petitioner and in the absence of the documents being on record, the Appellate Authority was constrained in determining the exact nature of petitioner s services. She submits that the matter could be remitted to the Appellate Authority with liberty to the Petitioner to place all such agreements on record and for the Appellate Authority to reconsider the issue. The matter is remitted to the Appellate Authority - Petition disposed of by way of remand.

Summary

Issues involved:
The nature of services provided by the Petitioner, absence of service agreements on record, appeal against Order-in-Original dated 04.11.2020.

Nature of services provided by the Petitioner:
The Appellate Authority noted that the issue pertained to the nature of services provided by the Petitioner. It was observed that the nature of services could be ascertained from the service agreements with foreign clients, but none of these agreements were available in the records of the Appellate Authority.

Absence of service agreements on record:
The Respondent's counsel highlighted that the core issue revolved around the nature of services provided by the Petitioner, and due to the absence of relevant documents on record, the Appellate Authority faced constraints in determining the exact nature of the services. The counsel suggested that the matter be remitted to the Appellate Authority, allowing the Petitioner to submit all relevant agreements to assist in reconsidering the issue.

Appeal against Order-in-Original dated 04.11.2020:
The Order-in-Appeal dated 16.02.2022, accepting the appeal filed by the Respondent Assistant Commissioner and setting aside the Order-in-Original dated 04.11.2020, was impugned by the Petitioner. Consequently, the High Court set aside the Order-in-Appeal and remitted the matter back to the Appellate Authority. The Petitioner was directed to provide copies of the agreements with foreign entities to the Appellate Authority for reconsideration, with an opportunity for a personal hearing before a fresh order is passed.

Disposition:
The High Court disposed of the petition by setting aside the Order-in-Appeal and remitting the matter to the Appellate Authority for reconsideration based on the submission of relevant agreements by the Petitioner.