The Bombay High Court has quashed multiple appellate orders denying IGST refund claims, holding that the department failed to properly examine the nature of services and the governing contractual agreement. The bench of Justice G. S. Kulkarni and Justice Aarti Sathe directed a fresh adjudication of the matter raising the issue whether ship management services…
Whether Ship Management Services Qualify as ‘Export of Services’ or ‘Intermediary Services’ Under IGST Act, 2017? Bombay High Court
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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