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Software service to parent company on principal basis not an intermediary service
Case Law Details
- Case Name
- Infodesk India Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Infodesk India Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court)
Gujarat High Court held that software consultancy services to parent company located outside India provided on principal to principal basis qualifies as export of service and cannot be considered as intermediary service.
Facts- The petitioner is a wholly owned subsidiary of Info Desk. Inc. situated at USA and is established exclusively for the purpose of servicing its parent organizations’ technical requirements and for that purpose, the petitioner has developed products and services for InfoDesk. Inc. It is the case...
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