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CUBE HIGHWAYS & OTHERS vs. ASSISTANT COMMISSIONER CGST DIVISION & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Tarun Gulati
Kishore Kunal
Parth
Res. Counsel
R. Ramachandran

Petitioner / Applicant

CUBE HIGHWAYS & OTHERS
Respondent ASSISTANT COMMISSIONER CGST DIVISION & OTHERS
Court Delhi High Court
State

Delhi

Date Aug 17, 2023
Order No.

W.P.(C) 14427/2022 and W.P.(C) 14461/2022,W.P.(C) 6014/2023

Citation

2023(8) TAXREPLY 7759
Original Order
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ORDER

JUDGMENT VIBHU BAKHRU, J. 1. The petitioner has filed the present petitions impugning the orders passed by the Appellate Authority (respondent no. 2) rejecting the appeals preferred by the petitioner against the orders passed by the Adjudicating Authority (respondent no. 1). 2. The principal issue involved in these petitions are common. The controversy, essentially, relates to whether the services rendered by the petitioner to I Squared Asia Advisors Pte. Ltd., a company having its principal place of the business in Singapore (hereafter referred to as ‘I Squared’) in terms of the Amended Support Service Agreement dated 06.06.2015 (hereafter ‘the Agreement’) constitutes export of services. The petitioner claims that the services rendered by it are export of services because I Squared, the service recipient, is located overseas. However, the respondent authorities have held, on varying grounds, that services provided by the petitioner do n....

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