Case LawCWP-6048-2021 (O&M)
Genpact India Pvt. Ltd Vs Union of India
- Court:
- High Court
- Bench:
- Punjab and Haryana
- Date:
- November 11, 2022
- Type:
- Writ Petition
- Members:
- TEJINDER SINGH DHINDSA, DEEPAK MANCHANDA
Subject
Sub-contracting for a service is not an “intermediary” service.
Export Of ServicesIntermediaryRefund
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…
Judgement
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…