Held - We find that the issue in dispute is no longer res integra as it stands settled in favour of the Appellant by decision of the Hon’ble .....

Held: The supplier of service issued a tax Invoice dated 01.04.2020 covering the period from 01.04......

Held: In the instant case the 'tax invoice' is issued by the lessor on 01.04.2020 for the services .....

Held - A bare perusal of the Rule would show that the obligation, in that behalf, essentially rests on the service provider. The Rule does not adve.....