https://www.taxtmi.com/caselaws?id=772342 CESTAT New Delhi held that services rendered by appellant for promotion and marketing of foreign universities constituted export of service rather than intermediary service as alleged by Revenue. The tribunal found appellant operated on principal-to-principal basis, not as intermediary. Since services were received by foreign universities outside India with commission paid in foreign currency, they qualified as export of service. Consequently, no service tax was leviable on such services. Appeal allowed in appellant's favor, consistent with previous tribunal decisions on similar matters. en-us Thu, 05 Jun 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772342 CESTAT New Delhi held that services rendered by appellant for promotion and marketing of foreign universities constituted export of service rather than intermediary service as alleged by Revenue. The tribunal found appellant operated on principal-to-principal basis, not as intermediary. Since services were received by foreign universities outside India with commission paid in foreign currency, they qualified as export of service. Consequently, no service tax was leviable on such services. Appeal allowed in appellant's favor, consistent with previous tribunal decisions on similar matters. Case-Laws Service Tax Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772342