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ESPRIT INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SANGEETA KARMAKAR
VIJAY KUMAR SINGH
Pet. Counsel
Nitin Agrawal
Res. Counsel
Na

Petitioner / Applicant

ESPRIT INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Apr 11, 2018
Order No.

HAR/HAAR/R/2018-19/6

Citation

2018(4) TAXREPLY 110
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ORDER

1. The applicant namely M/s. Esprit India is a subsidiary of M/s. Esprit De Corp. (Far East) Limited, Hong Kong (EDCFE) which in turn is a fellow subsidiary of M/s. Esprit Europe Service GmbH, Germany (‘Esprit Germany'). EDCFE is a limited company incorporated in Hong Kong, acts as sourcing service provider for Esprit Germany, EDCFE assists Esprit Germany in sourcing (on a worldwide basis)) of goods which includes wearing apparel, shoe & accessories and fabric. 2. EOCFE has engaged Esprit India as a sub-contractor to provide sourcing services for the goods on a non-exclusive basis in India Esprit Germany. Pursuant to the said arrangement, has entered into an agreement dated 18.07.2016 with Esprit India in terms of which Esprit India has undertaken provide various sourcing support services to EDCEF in relation to performance of the obligations under its contract with Esprit Germany. 3. Under the agreement, Esprit is appointed by EDCFE to provide s....

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