Scope & ambit of intermediary service is same under service tax & GST regime

Genpact India Pvt. Ltd. Vs Union of India and others (Punjab & Haryana High Court) Punjab & Haryana High Court held that there is no change in the legal position i.e. the scope and ambit of intermediary services under the service tax regime vis-a-vis the GST regime hence Master Services Sub-contracting agreement which continues to operate since 2013 cannot be treated differently at different period. Facts- Challenge in the instant petition is to the order dated 15.02.2021 passed by the Additional Commissioner CGST (Appeals) Gurugram wherein it has been held that the services provided b...