https://www.taxtmi.com/caselaws?id=750681 CESTAT New Delhi held that appellant's services to overseas universities for student recruitment constituted export of service, not intermediary service. The appellant received consideration in convertible foreign exchange from foreign universities located outside India's taxable territory. Since appellant provided services on its own account to overseas recipients and received consideration from them, it could not be classified as intermediary service. The department's contention that appellant rendered dual services to both students and universities was rejected, as no consideration was charged from students and fees were directly remitted to universities. Appeal allowed, service tax liability set aside. en-us Wed, 27 Mar 2024 00:00:00 +0530 Wed, 27 Mar 2024 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750681 CESTAT New Delhi held that appellant's services to overseas universities for student recruitment constituted export of service, not intermediary service. The appellant received consideration in convertible foreign exchange from foreign universities located outside India's taxable territory. Since appellant provided services on its own account to overseas recipients and received consideration from them, it could not be classified as intermediary service. The department's contention that appellant rendered dual services to both students and universities was rejected, as no consideration was charged from students and fees were directly remitted to universities. Appeal allowed, service tax liability set aside. Case-Laws Service Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750681