Refund rejection not sustained as service amounts to intermediary not proved by department

Virtusa Systems (India) Private Limited Vs Union of India (Telangana High Court) Telangana High Court held that rejection of refund application by refund sanctioning authority not sustained since authorities failed to demonstrate that services rendered by petitioner tantamount to intermediary services. Accordingly, writ petition is allowed. Facts- Petitioner is an India entity engaged primarily in the business of providing taxable services under the category “Information Technology Software Services” which, according to it, are exported mainly to its associated enterprises located at USA....