GLOBOLIVE 3D PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

(2.) This is a petition under Articles 226 and 227 of the Constitution of India whereby in the absence of an appellate tribunal being constituted, the petitioner is before the Court praying for setting aside an order dtd. 31/3/2021 passed by the appellate authority, being an order passed by the Joint Commissioner, CGST and Central Excise Appeal-I, Mumbai, by which the respondent's/department's appeal, against granting of the petitioner's refund application has been allowed, consequence being, declining of the refund of the tax paid by the petitioner.

(3.) The question which falls for determination is as to whether the services rendered by the petitioner of providing Satellite derived 3D model services, would fall within the purview of "export of services" as defined under Sec. 2(6) of the IGST Act or would be categorized as Online Information Database Access or Retrieval services as defined under Sec. 2(17) of the IGST Act, in the context of Sec. 13 of the IGST Act.