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TMI BlogGST export of servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... GST export of services X X X X Extracts X X X X X X X X Extracts X X X X ..... n 8;" meaning of above ie if indian company exports to its related unit in foreign country then the unit in foreign country should not be a mere branch it should be a registered entity in the foreign country ie in America the word INC is used in germany Gmbh is used which signifies that they are separate regd entities in foreign countries so that benefit of export is not denied Experts please cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arify on this issue. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: You mean - Explanation 1 in Section 8 - IGST Act? Reply By KASTURI SETHI: The Reply: Acronyms namely, 'INC' and ' GMBH' would not suffice to prove the distinct legal entity for the purpose of claiming export benefits.The department would not accept such acronyms for export benefits. This is my observation. Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly By Madhavan iyengar: The Reply: Kasturi sir In this case every export of services to a related person abroad would be questionable. or the benefit of export is denied where invoicing is done to a branch or liason office abroad which has no legal existence ie not regd as a company / firm in the overseas country In foreign countries they have their own mechanism to determine the nature of leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al entity in america INC would signify that the company is a incorporated entity. akin to india where we say pvt ltd/ ltd co / LLP etc What is the intention of law is it that exports of services have to be made only to other than related parties. Reply By KASTURI SETHI: The Reply: Dear Sir, You need the shelter of case law otherwise the Department may not allow. Case law which has been accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Department. Risk is involved. The Department is very serious in allowing such benefits. You may win in CESTAT. Reply By KASTURI SETHI: The Reply: Taxability - Interpretation of taxing statute imposing tax liability on assessee - Burden to prove tax liability of an assessee is on Revenue - In case of any ambiguity in a taxing statute imposing tax liability on the assessee, benefit of do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubt to be given to assessee. [para 43] 2018 (361) E.L.T. 577 (S.C.) = 2018 (7) TMI 1826 - SUPREME COURT COMMISSIONER OF CUS. (IMPORT), MUMBAI Vs. DILIP KUMAR & COMPANY Reply By KASTURI SETHI: The Reply: The department can ask for any document from the exporter to establish distinct legal entity as the burden of proof is cast upon the person who wants to avail exemption as per judgement of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court. X X X X Extracts X X X X X X X X Extracts X X X X
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