Excelpoint Systems (India) Pvt Ltd. Vs Joint Commissioner of Central Tax
Date: November 26, 2025
Subject Matter
Marketing and Technical Support Services to Foreign Entity Qualify as Export of Services, Not Intermediary
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…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks the following reliefs:- “i. Set aside and quash Annexure-A Order-in-Appeal No.06/2024-25/GST JC/A-1 dated 12.06.2024 issued by respondent No.1. ii. Hold that the Marketing Support Services and Technical Support Services provided by the petitioner to Excel point Singapore under the Agreement dated 01.04.2021…