https://www.taxtmi.com/caselaws?id=756695 CESTAT Chandigarh held that appellant's services to overseas educational entity did not constitute intermediary services under service tax law. The tribunal found that the statutory requirement of three parties in intermediary service arrangements was absent, as only bilateral relationships existed between Australian universities and the overseas entity, and between the overseas entity and appellant. The appellant and overseas entity rendered the same primary service of assisting student admissions rather than distinct main and ancillary supplies. Since the appeal succeeded on merits, issues regarding extended limitation period and penalties became academic. Appeal allowed. en-us Tue, 06 Aug 2024 00:00:00 +0530 Thu, 08 Aug 2024 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756695 CESTAT Chandigarh held that appellant's services to overseas educational entity did not constitute intermediary services under service tax law. The tribunal found that the statutory requirement of three parties in intermediary service arrangements was absent, as only bilateral relationships existed between Australian universities and the overseas entity, and between the overseas entity and appellant. The appellant and overseas entity rendered the same primary service of assisting student admissions rather than distinct main and ancillary supplies. Since the appeal succeeded on merits, issues regarding extended limitation period and penalties became academic. Appeal allowed. Case-Laws Service Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756695