The Court agreed that once a transaction is taxed as a service, it cannot be taxed again as a goods import, thereby quashing the demand for additional IGST.
The Delhi High Court,granted relief to IndiGo by quashing the Integrated Goods and Services Tax (IGST) demand on reimported aircraft parts that were previously taxed as a service import. Interglobe Aviation Ltd,petitioner-assessee,was involved in the transportation of passengers and goods by air, sending goods for repair to Maintenance, Repair, and Overhaul (MRO) service providers outside…
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