IT services mis-declared as Management Consulting Service for SEIS benefit: Duty recovery upheld

MetricStream Infotech (India) Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that duty recovery under section 28AAA of the Customs Act justifiable since IT services fraudulently mis-declared as ‘Management Consulting Services’ to obtain benefits under Service Exports from India Scheme (SEIS). Accordingly, company appeal is dismissed. Facts- The appellant is a wholly owned subsidiary of M/s. Metric Stream, Inc, USA and is engaged in the business of providing ‘Information Technology Software Services’/’IT Enabled Services’ related to ‘Computer Prog...