ERNST & YOUNG LTD. V. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX APPEALS-IT (DELHI HIGH COURT)

ERNST & YOUNG LTD. V. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND   SERVICES TAX APPEALS-IT (DELHI HIGH COURT): Professional services provided to overseas entity do not amount to intermediary services as assessee was directly providing such services and not facilitating or arranging such services between overseas entity and third party. Supply of services are considered as export of services when overseas entity/recipient was located outside India, consideration was received in foreign exchange and services were not covered under intermediary services a.)        MATTER – : Intermediary...

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