Appellate Authority for Advance Ruling — Export of services– The applicant submitted that only marketing consultancy service is being done by them in India on behalf of foreign company and their billing is directly done to foreign company in foreign currency. The applicant sought an advance ruling as to whether consultancy services provided to Overseas client is export or not. The AAR ruled that the services in question are not ‘Export of Service but ‘Intermediary Services’ and attracts IGST. Aggrieved by the impugned order, the Appellant has filed the present Appeal on the ground that the AAR has misinterpreted the nature of service and came to conclusion that the service provided by the applicant is not an export. Further requested to remand back the case to its original authority in light of the judgment in case of IBM India Pvt Ltd. V.s Commissioner of Central Excise & State Taxes., Bangalore-LTU.

Held that:- The Hon’ble Appellate Authority remanded the case to original authority.