Case LawWrit Petition No. 25598 of 2024 (T-Res)
Excelpoint Systems (India) Pvt Ltd. Vs Joint Commissioner of Central Tax
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- November 26, 2025
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
Marketing and Technical Support Services to Foreign Entity Qualify as Export of Services, Not Intermediary
Zero-rated SupplyExport Of ServicesIGST RefundIntermediaryRefund
Summary
The petition challenging the rejection of a refund claim was allowed . The High Court ruled that marketing and technical support services provided by the petitioner to a foreign entity do not amount to intermediary services and consequently qualify a…