𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝗽𝗼𝗿𝘁 𝗼𝗳 𝗧𝗲𝗹𝗲𝗰𝗼𝗺𝗺𝘂𝗻𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗜𝗻𝘁𝗲𝗿𝗺𝗲𝗱𝗶𝗮𝗿𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Court held: "There is no intermediary relationship between SingTel and SGIPL; services were provided on a principal-to-principal basis, allowing the export of telecommunication services without an intermediary classification."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Singtel Global India Pvt Ltd (SGIPL), exporting telecom services to Singapore Telecommunication Limited (SingTel). 𝗜𝘀𝘀𝘂𝗲: Does the export of telecommunication services classify as an intermediary service?

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The High Court affirmed SGIPL’s export services to SingTel as principal-to-principal, with no intermediary role due to independent contracts with Indian telecom providers. Citing Verizon Communications India Ltd., it confirmed such exports are exempt from service tax, allowing SGIPL’s refund eligibility. The appeal was dismissed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Commissioner of Central Tax Vs M/s Singtel Global India Pvt Ltd 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 06 September 2023 📜 This ruling underscores the criteria distinguishing intermediary and principal-to-principal service relationships in telecom exports.