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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Refund claim - Export of services - intermediary services or not ...


Refund Claim Approved: Court Rules Services Not Intermediary, Orders Processing and Approval of Refund Claim.

November 24, 2023

Case Laws     GST     HC

Refund claim - Export of services - intermediary services or not - - The activities performed by the petitioner are original activities and for doing the same, it has been charging costs from FKDG. Therefore, it cannot be stated to be intermediary of FKDG and the services provided by it to FKDG cannot be stated to be intermediary services. Thus, a wrong observation has been made by the respondents in this regard. - Refund directed to be processed and allowed - HC

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