M/S Kimberly Clark INDIA PVT LTD vs. Union Of INDIA
Held
The High Court held that the petitioner's support services were not intermediary services but qualified as export of services. Consequently, the impugned appellate order and the show cause notice for recovery of refund were quashed.
Facts
The petitioner sought to quash an appellate order that set aside a refund sanction and a subsequent show cause notice for recovery of the sanctioned refund. The dispute centered on whether the petitioner's support services qualified as intermediary services under the IGST Act.
Key Issues
Whether the support services provided by the petitioner constitute intermediary services under the IGST Act and if they qualify as export of services.
Sections Cited
Section 2(13), Section 2(6)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54743 WP No. 2900 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 2900 OF 2023 (T-RES) BETWEEN:
M/S KIMBERLY CLARK INDIA PVT. LTD., 74/2, LINFOX LOGISTICS INDIA PVT LTD, GUVALAKANAHALLI, CHIKABALLAPURA TALUK, BENGALURU 562101, (REPRESENTED BY SHRI TULIKA JESRANI), DIRECTOR RULE 29 OF THE COMPANIES (INCORPORATION) RULES, 2014. …PETITIONER (BY SRI SIDDARTH BARLE, SRI SAMRUDDHI SHETTY & SRI RAVI RAGHAVAN, ADVOCATE)
AND:
UNION OF INDIA, THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 128-A/NORTH BLOCK, NEW DELHI-110 001. 2. THE COMMISSIONER OF CENTRAL TAX GST (APPEALS-II), TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BANGALORE 560 071. 3. THE JOINT COMMISSIONER OF GST (APPEALS -II), TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BANGALORE 560 071. 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION -9, BENGALURU NORT
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