2024 (2) TMI 1072

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..... LD 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 .....

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..... ide. The Appellate Authority has noticed that the issue pertains to the nature of services being provided by the Petitioner. The Appellate Authority records that the nature of services could be known from the service agreements entered into by the Petitioner with foreign clients. However, none of the said agreements were available on the records of the Appellate Authority. 2. Learned counsel for t .....

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