https://www.taxtmi.com/caselaws?id=760709 The Delhi HC allowed the petition challenging classification of services as intermediary services for GST purposes. The court held that petitioner directly provided IT services to overseas entities on principal-to-principal basis, not as an intermediary facilitating supply between multiple parties. The sample agreement demonstrated petitioner was the actual service provider, not a facilitator. The court found no evidence supporting intermediary classification and rejected the revenue's argument that obtaining mark-up over costs constituted intermediary activity. The impugned orders were set aside, allowing petitioner's claim for refund of unutilized input tax credit. en-us Mon, 30 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760709 The Delhi HC allowed the petition challenging classification of services as intermediary services for GST purposes. The court held that petitioner directly provided IT services to overseas entities on principal-to-principal basis, not as an intermediary facilitating supply between multiple parties. The sample agreement demonstrated petitioner was the actual service provider, not a facilitator. The court found no evidence supporting intermediary classification and rejected the revenue's argument that obtaining mark-up over costs constituted intermediary activity. The impugned orders were set aside, allowing petitioner's claim for refund of unutilized input tax credit. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760709