Services rendered to holding company under an agreement does not make service provider an intermediary

McDonalds India Pvt Ltd Vs Additional Commissioner, CGST Appeals – II, Delhi & Anr. (Delhi High Court) Delhi High Court, in the case of M/s McDonalds India Pvt Ltd. v. Additional Commissioner, CGST Appeals – II, Delhi & Anr. [W.P.C No. 11430 of 2022 dated May 18, 2023], has overturned the order that denied the refund of tax paid on inputs. The court based its decision on the fact that the taxpayer was providing services to its holding company, rather than acting as a mediator between the holding company and franchisees in India, as alleged. The court held that the Appellate Authori...