IGST Refund Allowed as Software Development Qualifies as Export

Athene Technologies India LLP Vs State of Karnataka (Karnataka High Court)

Refund granted as software development service to overseas recipient qualifies as export of services

Karnataka High Court held that service of software development to overseas service recipients are that of an independent service provider which qualify as export of services under the service tax provisions and 2(6) of the IGST Act. Accordingly, refund granted and petition allowed.

Facts- The petitioner is a Limited Liability Partnershi

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