Held - It is evident that the employees of the Appellant's Head Office are working at behest of the Head Office, and not at behest of the Branch Of.....

Held - In the subject case the site offices/group companies cannot be treated as persons who are employed by the applicant. The site offices are in.....

Held - As per Section 25 of the CGST Act, 2017, “a person who has obtained or is required to obtain more than one registration, whether in one St.....

Held-There is no dispute that each unit registered in different States is a distinct person as per 25(4) of the CGST Act. When two units of the sam.....

Held - The services provided to the employer, i.e. the corporate office by the persons employed by the corporate office are in the nature of the em.....