Airbnb India’s Marketing and Promotional Services to Airbnb Ireland Qualify as Export, Not Intermediary Services: CESTAT

The CESTAT has ruled that Airbnb India's marketing and promotional services to Airbnb Ireland qualify as exports, not intermediary services. This distinction is crucial for determining tax liability. The tribunal held that Airbnb India's services directly benefit Airbnb Ireland and are essential for their business, thus meeting the criteria for export of services. This ruling provides clarity on the tax treatment of services provided by Indian entities to their foreign affiliates in the digital economy. It also has implications for other companies providing similar cross-border services.