2022 (5) TMI 456

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..... tioner fulfilled the criteria for export services vis- -vis services rendered qua market research, contrary to what has been held by the authority below - It is, therefore, counsel for the petitioner s contention that the provisions of Section 2(6)(iii) of the Integrated Goods and Services Tax (IGST) Act, 2017 are fulfilled. Issue notice - List the matter on 08.09.2022. - W.P.(C) 6838/2022 - .....

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..... Counsel for the petitioner says that the appeal was preferred only for services rendered by the petitioner in the form of market research. 4.1. We are told that the refund claimed in the appeal was, thus, restricted to Rs. 3,71,767/-. 4.2. It is the contention of the learned counsel for the petitioner that the petitioner fulfilled the criteria for export services vis- -vis services rendered .....

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