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MCDONALDS INDIA PVT. LTD. vs. ADDITIONAL COMMISSIONER & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Tarun Gulati
Priyanka Rathi
Ashwani Chandrasekaran
Res. Counsel
Akshay Amritanshu

Petitioner / Applicant

MCDONALDS INDIA PVT. LTD.

Respondent ADDITIONAL COMMISSIONER & OTHERS
Court Delhi High Court
State

Delhi

Date May 18, 2023
Order No.

W.P.(C) 11430/2022

Citation

2023(5) TAXREPLY 7399
Original Order
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ORDER

VIBHU BAKHRU, J. (Oral) 1. M/s McDonald’s India Pvt. Ltd. (hereafter ‘the petitioner’) has filed the present petition impugning an order dated 14.02.2022 (hereafter ‘the impugned order’) passed by the Appellate Authority (Additional Commissioner, CGST Appeals - II, Delhi) rejecting the petitioner’s appeal against an Order-in-Original dated 31.08.2020. 2. The petitioner is a company incorporated in India and is a subsidiary of McDonald’s Corporation, USA (hereafter ‘McDonald’s USA’). 3. The petitioner had entered into a service agreement dated 01.01.1996 (hereafter ‘Service Agreement’), whereby the petitioner had agreed to perform certain services. The petitioner claims that it is an independent service provider for the services falling within the scope of the Service Agreement. The petitioner is entitled to a consideration on cost plus 10% mark-up basis for the services rendered under the S....

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