https://www.taxtmi.com/caselaws?id=370742 Referral and promotional services for foreign universities were treated as non-intermediary services because the appellant identified prospective students, promoted universities and forwarded admissions on instructions from the foreign recipient, with consideration paid by that foreign recipient rather than the students. On those facts, the activity did not amount to arranging or facilitating the main educational supply between two other persons in the manner required by the intermediary definition, and it was considered export of service. The analysis states that the negative list, admission-related exemption and place-of-provision framework did not change the result, so the service tax, interest and penalty demand was not sustainable. en-us Fri, 05 Oct 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370742 Referral and promotional services for foreign universities were treated as non-intermediary services because the appellant identified prospective students, promoted universities and forwarded admissions on instructions from the foreign recipient, with consideration paid by that foreign recipient rather than the students. On those facts, the activity did not amount to arranging or facilitating the main educational supply between two other persons in the manner required by the intermediary definition, and it was considered export of service. The analysis states that the negative list, admission-related exemption and place-of-provision framework did not change the result, so the service tax, interest and penalty demand was not sustainable. Case-Laws Service Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370742