9911796707
TMI BlogThe supply of services attributable to different States or Union territories, under sub section (11) of section 12 .....X X X X Extracts X X X X X X X X Extracts X X X X ..... to a leased circuit where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of such services, shall be taken as being in each of the respective States or Union territories, and in the absence of any contract or agreement between the supplier of service and recipient of services for separately collecting or determining the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany T installs a leased circuit between the Delhi and Mumbai offices of a company C. The starting point of this circuit is in Delhi and the end point of the circuit is in Mumbai. Hence one point of this circuit is in Delhi and another in Maharashtra. The place of supply of this service is in the Union territory of Delhi and the State of Maharashtra. The service shall be deemed to have been prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circuit in Kolkata, Patna and Guwahati. One point each of this circuit is, therefore, in West Bengal, Bihar and Assam. The place of supply of this service is in the States of West Bengal, Bihar and Assam. The service shall be deemed to have been provided in the ratio of 1:1:1 in the States of West Bengal, Bihar and Assam, respectively. ] ******* Notes 1. Inserted vide Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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