The HC held that the petitioner was providing export of services ...

Court Rules Export Services to US Parent Co. Not Intermediary; Qualifies as Export Under IGST Act Section 2(6.

January 11, 2025

Case Laws GST HC

The HC held that the petitioner was providing export of services to its US parent company, not intermediary services. The petitioner assisted the parent in business consultancy by setting up meetings with experts/clients and providing advisory services. The payment terms showed the petitioner earned 8% markup, operating independently. Following Ernst & Young, since the recipient was outside India, the services qualified as export u/s 2(6) IGST Act. The HC set aside the orders treating it as intermediary service and directed processing of the refund claim as export of services filed within limitation.

View Source

← Previous Next →

The HC held that the petitioner was providing export of services ...

Court Rules Export Services to US Parent Co. Not Intermediary; Qualifies as Export Under IGST Act Section 2(6.

January 11, 2025

Case Laws GST HC

You may also like:

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

The CESTAT held that the appellant's services could not be classified as intermediary services for the period July 2012 to March 2014. As per Rule 3 of the Place of...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export...

Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017

Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

Recovery of Rebate - Export of exempted goods under Bond / LUT - Export of medicaments - The fact in this case is the appellant have cleared the goods under LUT which...

The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires...

Quick Updates: