The Appellate Tribunal examined the classification of services...

The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted Intermediary Services or Export of Services. The Adjudicating Authority had vacated the service tax demand on the appellant, relying on a previous Tribunal decision that held such services amounted to Export of Services rather than Intermediary Services under the Place of Provision of Service Rules, 2012. The Tribunal upheld this view, setting aside the Commissioner (Appeals)'s order remanding the matter, thereby allowing the appeal. The Tribunal's decision classified the services as Export of Services, exempting them from service tax liability.