https://www.taxtmi.com/caselaws?id=767187 The CESTAT Chandigarh held that services provided by the appellant to overseas educational institutions for student admissions constituted export of services, not intermediary services. The appellant received commission when students obtained admission and complied with Rule 6A conditions for export service classification. Following precedent from M/s Sunrise Immigration Consultants Private Limited, the Tribunal determined that services provided directly to foreign recipients with payment in foreign exchange qualify as export services. The appellant acted on its own account rather than as an intermediary. Appeal was allowed. en-us Fri, 07 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767187 The CESTAT Chandigarh held that services provided by the appellant to overseas educational institutions for student admissions constituted export of services, not intermediary services. The appellant received commission when students obtained admission and complied with Rule 6A conditions for export service classification. Following precedent from M/s Sunrise Immigration Consultants Private Limited, the Tribunal determined that services provided directly to foreign recipients with payment in foreign exchange qualify as export services. The appellant acted on its own account rather than as an intermediary. Appeal was allowed. Case-Laws Service Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767187