Genpact India Pvt. Ltd Vs Union of India
Date: November 11, 2022
Court: High Court
Bench: Punjab and Haryana
Type: Writ Petition
Judge(s)/Member(s): TEJINDER SINGH DHINDSA, DEEPAK MANCHANDA
Subject Matter
Sub-contracting for a service is not an “intermediary” service.
Summary
The scope of an “intermediary” is to mediate between the principal service provider (the third party), and the beneficiary (the agent principal), who receives the main service and expressly excludes any person who provides such main servi…
Petitioner is a Business Process Outsourcing (BPO) Service Provider located in India. Challenge in the instant petition is to the order dated 15.02.2021 (Annexure P-18) passed by the Additional Commissioner CGST (Appeals) Gurugram wherein it has been held that the services provided by the petitioner are in the nature of “Intermediary Services” as per Section 2 (13) of the IGST Act (for…