https://www.taxtmi.com/caselaws?id=769885 CESTAT New Delhi held that consultancy services rendered by appellant to foreign universities for promotion and marketing among Indian students constitute "export of service" rather than taxable intermediary service. The foreign universities were service recipients located outside India paying consideration in foreign exchange, while Indian students had no agreement with appellant and paid no consideration. Applying POPS Rules and established precedents, services provided to recipients outside taxable territory qualify as export of service under Rule 6A of Service Tax Rules, 1994. The demand for service tax, interest and penalty was set aside and all appeals were allowed. en-us Tue, 29 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 18:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769885 CESTAT New Delhi held that consultancy services rendered by appellant to foreign universities for promotion and marketing among Indian students constitute "export of service" rather than taxable intermediary service. The foreign universities were service recipients located outside India paying consideration in foreign exchange, while Indian students had no agreement with appellant and paid no consideration. Applying POPS Rules and established precedents, services provided to recipients outside taxable territory qualify as export of service under Rule 6A of Service Tax Rules, 1994. The demand for service tax, interest and penalty was set aside and all appeals were allowed. Case-Laws Service Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769885