Something good comes out of every crisis

High Courts giving clarity on refunds and exports; Relief in late fee till September 30th 2020 Gujarat High Court, Ruling-1   Material Recycling Association of India   Issue Involved: Determination of Place of Supply of Intermediary Services supplied outside India. Facts: The applicant, being registered person in taxable territory is rendering business promotion and marketing services (Intermediary services) outside India, for which consideration is received in convertible foreign exchange. They also facilitate the sale of recycled scrap goods for their foreign