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Business Support Services to Overseas Group Entity Are Export, Not ‘Intermediary’ Services: CESTAT 

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that business support services provided by an Indian company to its overseas group entity on a principal-to-principal basis qualify as export of services and cannot be treated as intermediary services merely because the Indian entity assists in sourcing and coordination activities. The…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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