Design and Development Services to Foreign Clients Independently Qualify as Export, Not Intermediary: CESTAT [Read Order]

CESTAT held that design and development services provided independently to foreign clients qualify as export of services and are not taxable as intermediary services

By Kavi Priya - On May 29, 2025 3:50 pm - 2 mins read

Design and Development Services - Development Services - Foreign Clients - taxscan

The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that design and development services provided independently to foreign clients qualify as export of services and do not fall under the scope of intermediary services. The PDQ Asia, the appellant, is a Noida-based service provider engaged in rendering business support and…

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