The Tribunal found that there was no comparative ITC benefit for passing on because the project started fully under the post-GST period, and as a result, Section 171 could not be used.

The Orissa High Court ruled that the service tax demand against a deceased person was invalid, holding that “agent” does not have equivalent status to a “legal heir.”

As per the reports, the ICAI has suggested joint taxation, taking inputs from countries such as the United States and Germany.