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The conclusion also gains strength from the fact that if we observe clause (c ) of Section 2(80) of
the Draft GST Law; it creates a separate category of supplies wherein no consideration is
payable. The clause provides that in case no consideration is payable then the person to whom
services are rendered would be the recipient of service.Thus we can see that law itself has
created two different identities i.e. one is the person to whom services are rendered and second is
the person who is liable to make the payment. Further, it is also not the case the person to whom
services are rendered would always be the same person who is liable to make the payment. They
can be two different persons as well but law has treated the person liable to make the payment as
recipient in case where consideration is involved.
Therefore, where there is consideration involved then in such case, the person who is liable to
make the payment would be the recipient as per Section 2(80)(a) and secondly in case no
consideration is involved then the person to whom services are rendered would be the recipient
as per Section 2(80)(c).
RESEARCH METHODOLOGY
For the project research, it will be based upon the doctrinal method of research.
CHAPTERISATION
1. INTRODUCTION.
2. GST: CREATING NEW DIMENSIONS.
3. CURRENT LEGAL FRAMEWORK IN INDIA.
4. RECIPIENT OF SERVICE UNDER GST ACT.
5. CONCLUSION.
BIBLIOGRAPHY.
1. Chakrabarti, A.M., Taxmann’s Company Law, Volume 1, Taxmann Allied Services Pvt
Limited.
2. Datey, V.S., Taxmann’s Business and Corporate Laws, 4th Edition, Taxmann Allied
Services Private Limited.
3. Datta, Datta On The Company Law, Eastern Law House, Calcutta.
4. Detailed Analysis & Commentary on the Companies (Amendment) Act 2000, Snow
White Publications Pvt Ltd, First Edition 2000.
5. Ghosh, P.K. & V. Balachandran, Company Law and Practice, Sultan Chand & Sons, New
Delhi, Fourth Edition 1989