HC: AAR cannot reject application citing 'place-of-supply' determination, remits matter for fresh consideration

Kerala HC holds that Authority for Advance Ruling (AAR) has jurisdiction to determine ‘Place of Supply’ while clarifying that same will be covered within larger entry pertaining to ‘determination of liability to pay tax’; Quashes AAR order which rejected Petitioner’s application on the aspect of taxability of Information Technology Enabled Services rendered to customers outside India under an intra-company arrangement with the parent company incorporated in USA...