Athene Technologies India LLP Vs State of Karnataka (Karnataka High Court)
Date: April 27, 2025
Court: High Court
Bench: Karnataka
Type: Writ Petition
Subject Matter
Refund granted as software development service to overseas recipient qualifies as export of services
Summary
Karnataka High Court held that service of software development to overseas service recipients are that of an independent service provider which qualify as export of services under the service tax provisions and 2(6) of the IGST Act. Accordingly, refu…