https://www.taxtmi.com/caselaws?id=423691 Bombay HC allowed a GST refund petition for services rendered abroad. The petitioner provided production services to a UK-based company, qualifying as export of services under GST law. The agreement showed GST was included in production costs, but the court held that GST does not apply to services rendered abroad as they constitute export of services. The revenue authorities failed to establish that the tax incidence was passed to the UK recipient. Relying on Mafatlal Industries precedent, the court set aside orders rejecting the refund, ruling that export of services are not subject to CGST and the petitioner was entitled to the refund. en-us Thu, 09 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423691 Bombay HC allowed a GST refund petition for services rendered abroad. The petitioner provided production services to a UK-based company, qualifying as export of services under GST law. The agreement showed GST was included in production costs, but the court held that GST does not apply to services rendered abroad as they constitute export of services. The revenue authorities failed to establish that the tax incidence was passed to the UK recipient. Relying on Mafatlal Industries precedent, the court set aside orders rejecting the refund, ruling that export of services are not subject to CGST and the petitioner was entitled to the refund. Case-Laws GST Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423691