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2020 (8) TMI 890 - AAAR - GSTExport of services or not - consultancy services provided to Overseas client - AAR ruled that the services in question are not 'Export of Service' but 'Intermediary Services', and attract IGST - Request for remand of the case - HELD THAT:- A request was made by the appellant to remand back the case to its original authority in light of the recent developments in the subject case, referring to a judgment in case of IBM India Pvt Ltd. Vs Commissioner of Central Excise & State Taxes., Banglore-LTU, [2019 (1) TMI 975 - CESTAT BANGALORE]. Consequent upon the request of the appellant, this authority remanded the case back to its original Authority to examine afresh and dispose accordingly. The case is remanded to it's original authority.
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