Person liable to pay consideration for supply of services is ‘Recipient’ of such supply

In re Rajesh Rama Varma (GST AAAR Tamilnadu) Appellant has been contracted by M/s Doyen Systems Private Ltd to provide professional and consultancy services to be carried out through them and that, he had rendered software support services to the client of M/s Doyen Systems Private Ltd, IRM in the United States of America and is paid in rupee equivalent of US Dollars on hourly basis at agreed rates by Doyen systems after approval of invoice and client time sheet. The Point of contention is that the appellant claims that the skill-based services provided by him is ultimately consumed by the cli...