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    <description>Commission received for student enrolment from foreign colleges was examined for whether it amounted to export of service or taxable intermediary service under the place of provision framework. The dispute focused on whether the appellant acted as an intermediary, and the Tribunal noted that cited precedents had not been considered by the lower authority. The impugned order was set aside and the matter was remanded for fresh adjudication after verification of the relevant facts and the applicability of those decisions.</description>
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      <description>Commission received for student enrolment from foreign colleges was examined for whether it amounted to export of service or taxable intermediary service under the place of provision framework. The dispute focused on whether the appellant acted as an intermediary, and the Tribunal noted that cited precedents had not been considered by the lower authority. The impugned order was set aside and the matter was remanded for fresh adjudication after verification of the relevant facts and the applicability of those decisions.</description>
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