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Goods and Services Tax

Marketing and technical support service to foreign company is not intermediary service

Case Law Details

Case Name
Excelpoint Systems (India) Pvt Ltd. Vs Joint Commissioner of Central Tax (Karnataka High Court)
Date of Judgement/Order
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Excelpoint Systems (India) Pvt Ltd. Vs Joint Commissioner of Central Tax (Karnataka High Court) Karnataka High Court held that marketing support services and technical support services provided to foreign company in Singapore is not an intermediary service and the same amounts to export of services. Accordingly, order quashed. Facts- The present petition is preferred by the petitioner alleging setting aside of order dated 12.06.2024 holding that the Marketing Support Services and Technical Support Services provided by the petitioner to Excel point Singapore under the Agreement dated 01.04.202...
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