Indian subsidiary providing services to its parent outside India cannot be treated as establishment of a “distinct person” to deny benefit of exports

The Gujarat High Court has given laudable Judgment in the case of Linde Engineering India Pvt. Ltd. & Ors. V Union of India holding that Indian Subsidiary Company providing Consulting Engineer Services to Foreign Parent Company is Export of Services and the Show Cause Notice (SCN) issued beyond jurisdiction as it was mis-interpreted by the proper officer that Indian Subsidiary Company and Parent Company outside India are merely establishment of distinct persons

Source:

• a2ztaxcorp.com
• PwC