Petitioner's services to US parent treated as exports, not intermediary.

The High Court determined that the petitioner was providing export services to its US parent company, rather than intermediary services. The petitioner facilitated business consultancy by arranging meetings and offering advisory services, earning an 8% markup and operating independently. As the recipient was outside India, these services qualified as exports under Section 2(6) of the IGST Act. The court overturned previous orders classifying the services as intermediary and directed the processing of the refund claim as an export of services, filed within the limitation period. .....

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