Absence of three persons rules out agreement from scope of intermediary services: Refund granted

Columbia Sportswear India Sourcing Pvt. Ltd. Vs Union of India (Karnataka High Court) Karnataka High Court held that absence of three persons straightaway rule out the agreement from the scope of intermediary services. Thus, refund granted as independent services provided qualifies as export of services u/s. 2(6) of IGST Act. Facts- The petitioner in all the four petitions is M/s.Columbia Sportswear India Sourcing Private Limited, a company incorporated under the Companies Act. The petitioner is engaged in export of services to their clients outside India and have been filing service tax / GST...