TMI Blog2023 (5) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... of Services that is EY Entities are located outside India. Thus, indisputably, the Services provided by the petitioner would fall within the scope of the definition of the term export of service under Section 2(6) of the IGST Act. It is not disputed that the decision rendered by this Court is fully applicable to the facts of the present case. This Court while considering ERNST AND YOUNG LIMITED, has categorically held that in terms of Section 13(8) of the IGST Act the services rendered by the petitioner are not intermediary services and the same are required to be determined on the basis of the location of the recipient of the services. Recipient of the services in the present case is admittedly outside India and the profession ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity (Commissioner of Central Tax Appeal- II, Delhi). 5. By the impugned order, the Appellate Authority allowed the said appeal. The petitioner is an Indian branch of Ernst Young Ltd. (EYLUK) and is providing professional services in India on behalf of EYLUK. According to the Appellate Authority, the services rendered by the petitioner were intermediary services and therefore did not qualify as export of services. Consequently, it held that petitioner was not entitled to claim ITC. 6. This Court in a recent judgment delivered on 23.03.2023 in W. P.(C) 8600/2022 captioned M/s Ernst And Young Limited Vs. Additional Commissioner, CGST Appeals -II, Delhi and Anr. filed by the present petitioner in relation to the same services for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h no. 6 7 of the impugned order which states as under: 6. From the foregoing, I am of the considered view that the services rendered/to be rendered by the respondent for and on behalf of its foreign clients are classifiable as intermediary services . I find that the place of supply of intermediary services has to be considered under section 13(8) of IGST Act, 2017 which is reproduced hereunder for sake of brevity: (8) The place of supply of the following services shall be the location of the supplier of services, namely (a) ............. (b) intermediary services; (C)............ 7. From the above, I observe that the respondent is engaged in providing outward supplies inside taxable territory i.e. Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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