https://www.taxtmi.com/caselaws?id=780337 CESTAT ND - AT held that the services in question were correctly classifiable under intermediary services but, applying POR Rule 3, the location of the service recipient (foreign educational institutions) placed the provision outside the taxable territory. The Tribunal found the show cause notice wrongly invoked POR Rule 9 and that the earlier denial of exemption was unsustainable on that basis. The tax demand was set aside and the appeal allowed. en-us Fri, 17 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780337 CESTAT ND - AT held that the services in question were correctly classifiable under intermediary services but, applying POR Rule 3, the location of the service recipient (foreign educational institutions) placed the provision outside the taxable territory. The Tribunal found the show cause notice wrongly invoked POR Rule 9 and that the earlier denial of exemption was unsustainable on that basis. The tax demand was set aside and the appeal allowed. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780337