https://www.taxtmi.com/caselaws?id=769878 Karnataka HC held that petitioner providing customer support services to foreign affiliates was not an intermediary under Section 2(13) of IGST Act. Court found agreements expressly restricted petitioner from acting as agent and services were provided on principal-to-principal basis. Since petitioner performed main supply as sub-contractor rather than arranging/facilitating services between two parties, intermediary definition was not satisfied. Services qualified as export under Section 2(6) IGST Act. Order rejecting refund claim and show cause notice for recovery were quashed. Petition allowed in part. en-us Tue, 17 Sep 2024 00:00:00 +0530 Mon, 09 Jun 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769878 Karnataka HC held that petitioner providing customer support services to foreign affiliates was not an intermediary under Section 2(13) of IGST Act. Court found agreements expressly restricted petitioner from acting as agent and services were provided on principal-to-principal basis. Since petitioner performed main supply as sub-contractor rather than arranging/facilitating services between two parties, intermediary definition was not satisfied. Services qualified as export under Section 2(6) IGST Act. Order rejecting refund claim and show cause notice for recovery were quashed. Petition allowed in part. Case-Laws GST Tue, 17 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769878