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of <h1>Matter remanded for fresh adjudication; intermediary commission from foreign colleges may qualify as export of service</h1> CESTAT remanded the matter to the adjudicating authority and set aside the impugned order, holding that earlier authorities erred in treating the ... Export of service or not - receiving commission income from colleges situated outside India for enrollment of prospective student from India for admission to those colleges - HELD THAT:- It is found that both the lower authorities have confirmed the demand on the point of place of provision of service and also decided on the basis that the appellant being service provider in the capacity of intermediary therefore, their service is not export of service. It is prima facie found that the issue has been considered in detail in both the judgments cited by the learned counsel in Sunrise Immigration Consultant Pvt Ltd vs. CCE & ST, Chandigarh [2018 (5) TMI 1417 - CESTAT CHANDIGARH] and Mideway Educational Consultant Pvt Ltd vs. Commissioner CGST, Commissionerate Delhi West [2024 (3) TMI 1178 - CESTAT NEW DELHI]. However, to apply those judgment in the facts of the present case the fact of this case as well as fact in the cited judgment need to be verified. At the time of passing of orders by both the lower authorities these judgments were not before them. Therefore, in the interest of justice, the matter needs to be remanded to the Adjudicating Authority for reconsideration in the light of the judgments and facts involved in the judgments whether the same is applicable in the present case or not. Matter remanded to the adjudicating authority for passing a fresh order - the impugned order is set aside. Appellant provides taxable services-Commercial Training and Coaching under Section 65(105)(zzzc) and Air Travel Agent service under Section 65(105)(m) of the Finance Act, 1994-and earned commission from foreign colleges for enrolling Indian students. A show cause notice dated 14.09.2016 proposed service tax demand of Rs. 37,24,185/-, interest and penalty. Lower authorities confirmed the demand on the basis that the place of provision of service precluded it from being an 'export of service' and that the appellant acted in the capacity of an 'intermediary', thus disallowing export treatment. Appellant relied on tribunal precedents (Sunrise Immigration Consultant Pvt Ltd v. CCE & ST; Mideway Educational Consultant Pvt Ltd v. Commissioner CGST) contending the issue is not res integra. The matter was remanded for fresh adjudication because those judgments were not considered earlier; the impugned order was set aside and the file returned to the Adjudicating Authority to reconsider whether the cited authorities and their factual matrices render the appellant's service an 'export of service' or otherwise.
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