Held -The provisions of Section 13(8)(b) and Section 8(2) are confined in their operation to the provisions of IGST Ac.....

Held - We find that the services provided by the applicant i.e. ‘intermediary services’ appears at Su.....

Held - Conjoint reading of Section 2(6) and 2(13), which defines export of service and intermediary service respective.....