Tokyo Electronic Power Company Holdings INC ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- April 8, 2021
- Type:
- Advance Ruling
- Members:
- Manga Babu, Sushil Kumar Lohani
Subject
Tax liability on the services rendered by a supplier in non-taxable territory lies with the recipient of service in India
Summary
M/s. Tokyo Electric Power Company (TEPCO) is located in Japan, which is non-taxable territory. The recipient of service M/s. Odisha Power Transmission Corporation Limited is located in India, which is the taxable territory and place of supply of serv…
Judgement
BRIEF FACTS OF THE CASE 1.0. M/s. Tokyo Electric Power Company Service Limited (“TEPSCO”), a Japan based company, in association with M/s. Tokyo Electric Power Company, Holdings Inc., (hereinafter referred to as “Applicant”), a Japan based Company (collectively referred to as “Consultants”) has entered into an agreement dated 13.04. 2018 (hereinafter referred to…