The case involves a Writ Petition filed by Sri Avantika Contractors (I) Limited challenging an Order-in-Appeal affirming the Advance Ruling Authoritys decision regarding the applicability of Indian GST laws to services provided in Maldives. The dispute centers around whether the services fall under Indian GST laws, with the petitioner arguing they are outside the scope while the respondents claim they are taxable. The court ruled that the location where services are performed is crucial in determining the location of the supplier and recipient. It found the establishment in Maldives to be a fixed establishment of the petitioner. The judgment directed reimbursement of GST, interest, and penalty to the petitioner.

Key Insights

• The case involves determining the applicability of Indian GST laws to services provided abroad.
• The location where services are performed is crucial in determining the location of the supplier and recipient.
• The establishment in Maldives was considered a fixed establishment of the petitioner.
• The court emphasized the importance of the actual location of immovable property in determining the place of supply.
• The judgment directed reimbursement of GST, interest, and penalty to the petitioner.

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