Export of software services

It cannot be said that the appellant has provided intermediary service due to providing of services on principal to principal basis. So refund is eligible.

If both are distinct person then it is export otherwise it is not.

Thanks sir 🙏🙏🙏🙏

Dear shailesh,

if you want refund for export of services 5 conditions needs to be satisfied
1) supplier of service located in india
2) recipient of service located outside india
3) place of supply of service must be outside india
4)payment should be received in convertible foreign exchange
5) There should not be a mere establishment of distinct person
you failed 5th condition so refund is not eligible
contact: mrgstconsultancy @ gmail.com for queries

Okay thanks sir