https://www.taxtmi.com/caselaws?id=758597 Services rendered to foreign educational institutions on the client's own account, rather than as an arranger or facilitator between two parties, were treated as outside intermediary service and therefore as export of services, so the service tax demand could not stand. A remand by the Commissioner (Appeals) was also held unjustified because the dispute was already covered by binding tribunal precedent on identical facts and the merits had been accepted in favour of the assessee; remitting the matter merely to await another pending case served no proper adjudicatory purpose. The remand order was set aside and final relief followed. en-us Tue, 10 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 14:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758597 Services rendered to foreign educational institutions on the client's own account, rather than as an arranger or facilitator between two parties, were treated as outside intermediary service and therefore as export of services, so the service tax demand could not stand. A remand by the Commissioner (Appeals) was also held unjustified because the dispute was already covered by binding tribunal precedent on identical facts and the merits had been accepted in favour of the assessee; remitting the matter merely to await another pending case served no proper adjudicatory purpose. The remand order was set aside and final relief followed. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758597