Case LawW.P.(C) 1255/2023
Boks Business Services Pvt Ltd Vs Commissioner of Central Goods And Services Tax Delhi South And Anr
- Court:
- High Court
- Bench:
- Delhi
- Date:
- August 21, 2023
- Type:
- Writ Petition
- Members:
- VIBHU BAKHRU, AMIT MAHAJAN
Subject
Provision of principal service of “Bookkeeping, Payroll, and accounts, through the use of cloud technology” doesn't make the petitioner an intermediary
Zero-rated SupplyExport Of ServicesIntermediaryRefund
Summary
The petitioner, a business providing bookkeeping, payroll, and accounting services through cloud technology, filed a petition seeking a refund of unutilized input tax credit for "zero-rated supplies" under Section 16 of the IGST Act. The pe…