𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘃 𝗖𝗲𝘀𝘁𝗮𝘁 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗹𝗮𝗰𝗲 𝗼𝗳 𝗣𝗿𝗼𝘃𝗶𝘀𝗶𝗼𝗻 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The place of provision of services used by the respondent to supply information technology software services to a foreign entity is outside India, and hence it qualifies as an export of service. It is not considered an intermediary service. Refund claim allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Principal Commissioner 𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁: M/s Jindal Poly Films Ltd. 𝗜𝘀𝘀𝘂𝗲: Tribunal ruled that IT software services exported by M/s Jindal Poly Films Ltd. are not intermediary services; rebate claims upheld.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal clarified that services provided on a principal-to-principal basis, not facilitating a main supply, do not qualify as intermediary services. Citing the Verizon India case (2018), it ruled that M/s Jindal Poly Films Ltd.’s software services to foreign clients were exports, not intermediary services, dismissing the appeal.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Principal Commissioner Vs M/s Jindal Poly Films Ltd. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 02 February 2023 📜 This ruling clarifies that the supply of software services to foreign clients qualifies as an export of service and does not fall under the intermediary service category. The refund claim was allowed accordingly.