#intermediary definition

CESTAT Chandigarh rules that Genpact Services LLC, providing BPO services directly to an overseas principal under a single contract, does not qualify as an 'intermediary' under the Place of Provision of Services Rules. The ruling entitles the appellant to Cenvat credit refunds worth ₹14.55 crore, setting a precedent for service exporters with direct overseas contracts.

Bombay High Court holds that education providers rendering services to foreign universities are not intermediaries under Section 2(13) of the IGST Act and are entitled to GST refund.