Shophold (Mauritius) Ltd v Assessment Review Committee and another

Value Added Tax – Supply of goods or services. The Privy Council allowed an appeal of a company against the finding of the Mauritian Assessment Review Committee that the company, which had a contractual right to be paid for the services that it had provided, was obliged to pay VAT even where it had waived the enforcement of its contractual right and had neither issued an invoice nor received payment for its services. The board held that the company was not liable to pay VAT for the services that it had provided.

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