Ernst And Young Limited Vs Additional Commissioner (Appeals)
Date: March 23, 2023
Subject Matter
Services provided by Ernst & Young India to overseas EY entities is Export of service
Summary
The petitioner has provided professional services to overseas entities and received payment in foreign convertible exchange. The Adjudicating Authority interpreted that since the services were provided on behalf of its head office, the petitioner was…
The petitioner is an Indian Branch Office of M/s Ernst & Young Limited and has filed the present petition impugning an order-in-appeal dated 15.03.2022 (Order-in-Appeal No.311-313/2021-22) (hereafter ‘ the impugned order ’) passed by the Additional Commissioner of CGST Appeal-II (hereafter ‘ the Appellate Authority ’), whereby respective appeals preferred by the petitio…