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BPO Services to Overseas Client Are Exports, Not Intermediary Services: CESTAT Chandigarh
Case Law Details
- Case Name
- Genpact Services LLC Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Genpact Services LLC Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh)
The appeals arose from a common Order-in-Appeal dated 31.03.2021 passed by the Commissioner (Appeals), CGST, Gurugram, which allowed the Revenue’s appeals by setting aside Orders-in-Original granting refunds to the appellant. The three appeals covered the periods July 2013 to December 2013, January 2017 to March 2017, and April 2017 to June 2017, involving a total refund claim of ₹14,55,37,036. The appellant, Genpact Services LLC, India Branch, provided back-office support services,...
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