https://www.taxtmi.com/caselaws?id=364920 The AAAR, West Bengal dismissed the appellant's challenge to an advance ruling regarding export of services classification. The appellant provided promotion services to foreign universities and claimed they were not intermediaries, thus not liable for service tax. The AAAR held that the appellant functioned as an intermediary under Section 2(13) of the IGST Act, as they promoted university courses, identified prospective students, and assisted in recruitment. The fee structure was tied to student admissions rather than promotional expenses. The services were ruled taxable and not classified as export of services under GST Act. en-us Tue, 24 Jul 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364920 The AAAR, West Bengal dismissed the appellant's challenge to an advance ruling regarding export of services classification. The appellant provided promotion services to foreign universities and claimed they were not intermediaries, thus not liable for service tax. The AAAR held that the appellant functioned as an intermediary under Section 2(13) of the IGST Act, as they promoted university courses, identified prospective students, and assisted in recruitment. The fee structure was tied to student admissions rather than promotional expenses. The services were ruled taxable and not classified as export of services under GST Act. Case-Laws GST Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364920