BPO service provided to overseas client was not an intermediary service

Genpact India Pvt. Ltd. Vs Principal Commissioner of GST And Cx (Punjab and Haryana High Court) The Hon’ble Punjab and Haryana High Court in Genpact India Pvt. Ltd. v. Principal Commissioner of GST And Cx [C.W.P. No. 14151 of 2021 dated August 09, 2023] set aside the show cause notice and held that assessee was not ‘intermediary’ and therefore, the refund claim of unutilized Input Tax Credit (ITC) used in making zero rated supplies of services without payment of IGST was allowed. Facts: M/s. Genpact India Pvt. Ltd. (“the Petitioner”) was providing services to foreign entity a...