https://www.taxtmi.com/caselaws?id=782895 HC held that software consultancy and related services provided by the petitioner to its overseas parent constituted "export of service" under s.16 of the IGST Act and not "intermediary services". On construing the service agreement, the Court found the petitioner rendered services on its own account as an independent Indian entity, and was not merely acting as an agent or broker between the parent and its customers. Consequently, denial of refund of unutilised input tax credit on the ground of intermediary classification was unsustainable. The impugned orders were quashed and the respondents were directed to process the petitioner's refund claims as zero-rated supplies, subject to limitation. en-us Thu, 27 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782895 HC held that software consultancy and related services provided by the petitioner to its overseas parent constituted "export of service" under s.16 of the IGST Act and not "intermediary services". On construing the service agreement, the Court found the petitioner rendered services on its own account as an independent Indian entity, and was not merely acting as an agent or broker between the parent and its customers. Consequently, denial of refund of unutilised input tax credit on the ground of intermediary classification was unsustainable. The impugned orders were quashed and the respondents were directed to process the petitioner's refund claims as zero-rated supplies, subject to limitation. Case-Laws GST Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782895