The evolution of Global Business Services (GBS) is a journey shaped by strategic ambition, operational pressures, and technological transformation. As organizations increasingly rely on GBS to streamline operations, deliver efficiency, and enable enterprise agility, a pressing question arises: what limits GBS from evolving into a truly strategic powerhouse? The Theory of Constraints (TOC), introduced by Eliyahu Goldratt, offers a compelling narrative and practical lens to explore this question.