CONSTITUTIONALITY OF TAXING INTERMEDIARY SERVICES UNDER GST: SPLIT VIEW BY THE BOMBAY HIGH COURT

Published On: 19/07/2021

Practice Area: Tax, Indirect Tax

Authors:

Tax on intermediary services has been a heavily litigated issue under the earlier service tax regime and the said trend continues under Goods and Services Tax ("GST") as well, causing a direct impact in several ways on business entities engaged in rendering services to overseas recipients.