2023 (5) TMI 73

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..... Nishank Vashistha, Advs. For the Respondents Through: Mr. R. Ramachandran, Adv.   ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 24.02.2023 passed by the Additional Commissioner, CGST (Appeals-II), Delhi, whereby the Revenue's appeal against an Order-in-Original dated 17.05.2022 was allowed. By the said Order-in-Original dated 17.05.202....

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....y allowed the said appeal. The petitioner is an Indian branch of Ernst & Young Ltd. (EYLUK) and is providing professional services in India on behalf of EYLUK. According to the Appellate Authority, the services rendered by the petitioner were intermediary services and therefore did not qualify as export of services. Consequently, it held that petitioner was not entitled to claim ITC. 6. This Co....

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....e, the Services rendered by the petitioner are not as an intermediary and therefore, the place of supply of the Services rendered by the petitioner to overseas entities is required to be determined on basis of the location of the recipient of the Services. Since the recipient of the Services is outside India, the professional services rendered by the petitioner would fall within the scope of defin....

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....services'. I find that the place of supply of intermediary services has to be considered under section 13(8) of IGST Act, 2017 which is reproduced hereunder for sake of brevity: (8) The place of supply of the following services shall be the location of the supplier of services, namely - (a) ............. (b) intermediary services; (C)............ 7. Fro....