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The Directorate General of GST Intelligence (DGGI) has questioned executives from at least 10 leading foreign airlines during the last one month in an ongoing investigation related to alleged tax evasion, running into hundreds of crores of rupees, by these…
The Hon’ble Delhi High Court in M/s. Cube Highways and Transportation Assets Advisor Private Limited v. Assistant Commissioner CGST Division & Ors. held that, the advisory services were treated as ‘export of services’ under service tax and the assessee was not treated as ‘Intermediary’ under the Finance Act, 1994 and since, the definition of ‘Intermediary’ is similar to the definition under Sub-section (13) of Section 2 of the IGST Act therefore the advisory services to be treated as export of service.