Export of Services on Principal-to-Principal Basis Not Intermediary under IGST: Karnataka HC

Water India Pvt Ltd. Vs Union Of India (Karnataka High Court) The matter above-mentioned Hon’ble HC of Karnataka quashed the show cause notices issued to the petitioner for demand for service-tax.The petitioner was registered with the service tax / GST Department for providing various services such as marketing, promotion, warranty replacement services etc. The petitioner entered into Products and Technical Services Agreements dated 01.06.2015 and 01.06.2020 with M/s.Waters, Austria which is an overseas entity and recipient of the services supplied by the petitioner which amounts to expo...