Coca Case Judgement Analysis- Treatment of exported services

On 31st March 2020, the Tax Appeal Tribunal (TAT) delivered the judgment in Coca Cola Central East and West Africa Limited Vs Commissioner of Domestic Taxes, TAT Appeal No. 5 of 2018 (Hereinafter ‘the Appeal’) The judgment, in this case, was issued in favor of the Taxpayer.
This was deemed as a win for the Taxpayer considering that there has been a lot of controversy and litigation on what actually amounts to ‘exported services. In that regard, we have analyzed the said case as follows