Refund of the unutilized input service credit of input services ...

Refund Rules for Unutilized Input Service Credit: Clarifying Principal-to-Principal Supply vs. Intermediary Services.

March 1, 2023

Case Laws Service Tax AT

Refund of the unutilized input service credit of input services - intermediary services or not - in cases where a person supplies the main supply either fully or partly, on principal to principal basis, the said supply cannot be covered under the scope of ‘intermediary’. - AT

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Refund of the unutilized input service credit of input services ...

Refund Rules for Unutilized Input Service Credit: Clarifying Principal-to-Principal Supply vs. Intermediary Services.

March 1, 2023

Case Laws Service Tax AT

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