Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Overseas university admission-facilitation services supplied to...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Overseas university admission-facilitation services supplied to foreign universities do not constitute intermediary services merely because the provider is described as an agent and receives commission. Intermediary status requires three parties and two distinct supplies: a main supply and a separate ancillary facilitation supply. Where the provider supplies the principal service on its own account, without a tripartite arrangement or multiple supplies, the service qualifies as export of services. For the small service provider exemption, exported-service value is excluded from the aggregate-value threshold; consequently, commission from domestic educational institutions within the prescribed limit is not subject to service tax.
Overseas university admission-facilitation services supplied to foreign universities do not constitute intermediary services merely because the provider is described as an agent and receives commission. Intermediary status requires three parties and two distinct supplies: a main supply and a separate ancillary facilitation supply. Where the provider supplies the principal service on its own account, without a tripartite arrangement or multiple supplies, the service qualifies as export of services. For the small service provider exemption, exported-service value is excluded from the aggregate-value threshold; consequently, commission from domestic educational institutions within the prescribed limit is not subject to service tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
