Case LawOrder No. MAH/AAAR/SS-RJ/30/2018-19
Sabre Travel Network India Pvt Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- April 10, 2019
- Type:
- Advance Ruling
Subject
AAAR cannot decide the place of supply of service
Export Of ServicesIntermediary
Summary
M/s. Sabre GLBL Inc , is the foreign company who developed the CR software. Secondly, M/s. Sabre APAC, Singapore based company has been sub-licensed the right to market and promote the said CRS Software for Asia specific jurisdictions. At lastly, Sab…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…