Raja Abhishek For NIRC 2024

@abhishekrajaram

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๐—–๐—˜๐—ฆ๐—ง๐—”๐—ง ๐—–๐—ต๐—ฎ๐—ป๐—ฑ๐—ถ๐—ด๐—ฎ๐—ฟ๐—ต ๐—ฅ๐˜‚๐—น๐—ถ๐—ป๐—ด ๐—ผ๐—ป ๐—ฆ๐—ฒ๐—ฟ๐˜ƒ๐—ถ๐—ฐ๐—ฒ ๐—ง๐—ฎ๐˜… ๐—ฎ๐—ป๐—ฑ ๐—˜๐˜…๐—ฝ๐—ผ๐—ฟ๐˜ ๐—ผ๐—ณ ๐—ฆ๐—ฒ๐—ฟ๐˜ƒ๐—ถ๐—ฐ๐—ฒ๐˜€ ๐Ÿ“ข CESTAT Chandigarh ruled that M/s Viavi Solutions Indiaโ€™s services to JDSU USA are export services, not taxable.

๐Ÿ” ๐—™๐—ฎ๐—ฐ๐˜๐˜€: ๐—–๐—ผ๐—บ๐—ฝ๐—ฎ๐—ป๐˜†: M/s Viavi Solutions India Pvt. Ltd. ๐—œ๐˜€๐˜€๐˜‚๐—ฒ: Whether the services provided qualify as export or intermediary services.

โš–๏ธ ๐—๐˜‚๐—ฑ๐—ด๐—บ๐—ฒ๐—ป๐˜: The services are classified as export of services, not intermediary. The appeal is allowed. ๐—ข๐—ฟ๐—ฑ๐—ฒ๐—ฟ ๐——๐—ฎ๐˜๐—ฒ: 03 June 2024 #CESTAT #ServiceTax #aar4nirc

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