https://www.taxtmi.com/highlights?id=60293 Levy of service tax - activity of arranging or facilitating recruitment of student in India - services naturally bundled in the ordinary course of business or not - As a sub contractor, it is receiving commission from the main contractor for its services. The main contractor, IDP Australia, in turn, is receiving commission from the foreign universities who pay a percentage of the tuition fee to IDP Australia - Revenue has not established that the appellant is acting as an intermediary between M/s IDP Australia and the foreign universities, as alleged or held in the impugned order and the show cause notice. - AT en-us Fri, 29 Oct 2021 04:48:52 +0530 Fri, 29 Oct 2021 04:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60293 Levy of service tax - activity of arranging or facilitating recruitment of student in India - services naturally bundled in the ordinary course of business or not - As a sub contractor, it is receiving commission from the main contractor for its services. The main contractor, IDP Australia, in turn, is receiving commission from the foreign universities who pay a percentage of the tuition fee to IDP Australia - Revenue has not established that the appellant is acting as an intermediary between M/s IDP Australia and the foreign universities, as alleged or held in the impugned order and the show cause notice. - AT Highlights Service Tax Fri, 29 Oct 2021 04:48:52 +0530 https://www.taxtmi.com/highlights?id=60293