Department can’t allege Input Services are not common once Commissioner (Appeals) concludes Input Services are ‘Common’: Madras High Court [Read Judgment]

The Madras High Court held that Department can’t allege input services are not common once Commissioner (Appeals) concludes input services are “common” The petitioner, M/s.Rocky Marketing Pvt. Ltd. had entered into a Business Solutions Agreement with Amazon Seller Services Private Ltd., (Amazon). The agreement enabled the petitioner to list its catalogue of products for sale […]
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