Intermediary services: The puzzle complicates further!!

by | Apr 27, 2023 | Articles

Taxability of intermediary services and place of supply of such services has been under dispute for long. Constitutionality of the provision was upheld by the Gujarat High Court, however, a split verdict was rendered by the Bombay High Court and the matter was referred to third member. Much-awaited decision of the third member of Bombay High Court in case of Dharmendra M. Jani v. UOI, 2023-VIL-240-BOM  was recently pronounced wherein Constitutionality of the provision treating place of supply of intermediary services as location of supplier was upheld. However, the decision has left the taxpayers confused.

Vide this Article, our Partner, Mr. Deepak Suneja, Managing Associate Mr. Sourabh and Associate, Mr. Rishabh Galhotra have critically analyzed and examined the recent decision of Bombay High Court.

Click on the below link to read our article titled ‘Intermediary services: The puzzle complicates further!!’

NITYA I Intermediary services- The puzzle complicates further I Indirect Tax I Article 122

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