Whether e-commerce operator connecting supplier and customer for supply of service is required to collect TCS ?
TRT-2026-615

Issue Favourable to Tax Payer ?:- yes

Held -  In the instant case, it is observed that the applicant, because of their unique business model, merely connects the driver and passenger and their role ends on such connection; they do not collect the consideration; they have no control over actual provision of service by service provider; they do not have the details of the ride; they do not have control room/ call centre etc. The supply happens independent of the applicant and t.....