Export of service versus intermediary service in student enrolment commissions remanded for fresh consideration of facts and precedents.

Commission received for student enrolment from foreign colleges was examined for whether it amounted to export of service or taxable intermediary service under the place of provision framework. The dispute focused on whether the appellant acted as an intermediary, and the Tribunal noted that cited precedents had not been considered by the lower authority. The impugned order was set aside and the matter was remanded for fresh adjudication after verification of the relevant facts and the applicability of those decisions.

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Issues: Whether the commission received from foreign colleges for student enrolment constituted export of service or was taxable as intermediary service.

Analysis: The dispute turned on the applicability of the place of provision framework and on whether the appellant acted in the capacity of an intermediary. The Tribunal noted that the cited decisions on the point had not been considered by the lower authorities and that their applicability to the present facts required verification.

Outcome: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration in the light of the cited decisions and the relevant facts.

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