https://www.taxtmi.com/caselaws?id=762500 Services rendered in India to foreign universities on the provider's own account, where the recipient is located outside India and payment is received in convertible foreign exchange, are treated as export of service and fall outside service tax. The intermediary definition does not apply where the provider is not merely arranging or facilitating a supply between two other persons, but is itself rendering the contracted service. The place-of-provision framework and export-of-service conditions were read together to reach this result. en-us Mon, 25 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762500 Services rendered in India to foreign universities on the provider's own account, where the recipient is located outside India and payment is received in convertible foreign exchange, are treated as export of service and fall outside service tax. The intermediary definition does not apply where the provider is not merely arranging or facilitating a supply between two other persons, but is itself rendering the contracted service. The place-of-provision framework and export-of-service conditions were read together to reach this result. Case-Laws Service Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762500