commission received from foreign universities

[Satbir singh wahi]

Commission is received from foreign universities for students sent to that universities. Whether exempt as export of service.

AI Summary

Export of service: commission for placing students abroad qualifies as export when Rule 6A conditions are met, exempt from service tax.
Commission for placing students with foreign universities qualifies as an export of service and is exempt from service tax where Rule 6A conditions are met: provider in taxable territory; recipient outside India; service not specified in exempt categories; place of provision outside India; payment received in convertible foreign exchange; and provider and recipient are not merely establishments of a distinct person. The supplier's acting on a principal-to-principal basis supports export treatment; acting as an intermediary may render the service taxable due to place of provision being India.