KC Overseas Education Pvt. Ltd. Vs Union of India and Ors
Date: March 2, 2025
Subject Matter
Export of Support Services to Foreign Universities Not "Intermediary" Services. Refund Allowed.
Summary
Key Legal Issues & Findings 1. Definition of "Export of Services" and "Recipient" The Revenue argued that the petitioner failed to satisfy Section 2(6) of the IGST Act , specifically regarding the "place of supply." The Court rejected this piecem…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Both these petitions raises common issue and therefore, are decided by common judgment. 2. Only contention raised by Mr. Bhattad, the learned Counsel for respondents, is that sub-clause 3 of sec 2(6) of the IGST Act is not complied with. Section 2(6) of the IGST Act defines the expression “export of services”, one of the ingredients of which is…