Advisory services to overseas group companies qualifies as export services

Cube Highways And Transportation Assets Advisor Private Limited Vs Assistant Commissioner CGST Division & Ors (Delhi High Court) Conclusion: In present facts of the case, the Hon’ble High Court observed that the petitioner was rendering advisory services to entity in Singapore. The petitioner had repeatedly filed submissions before the concerned authorities (Adjudicating Authority as well as Appellate Authority) explaining that it is rendering “advisory services to overseas group companies with respect to investment avenues in transportation sector after performing its own analysis and...