9911796707
TMI Blog2023 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Dominic Fernandes ORDER: (PER HON'BLE SRI JUSTICE P.SAM KOSHY) The present writ petition has been filed assailing the order dated 31.03.2023 passed by the respondent No. 3/Additional Commissioner, (Appeals-II) vide Appeal No: 48/2022 (SC) GST, affirming the order dated 18.11.2021 passed by the respondent No. 1/The Superintendent of Central Tax vide ORDER-IN-ORIGINAL NO. 02/2021-22-(GST). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied by a person to be leviable of tax on the reverse charge basis. Clause 6 of the said notification for ready reference is reproduced herein under: Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 6 Services supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge and the same still holds good. 7. In the teeth of the said notification, the finding arrived at by the respondent No. 1 at the first instance dated 18.11.2021 and the order in original dated 31.03.2023 passed by the respondent No. 3 also cannot be said to be in any manner erroneous, arbitrary or bad in law. We also do not find any strong case made out by the petitioner calling for interferenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
