https://www.taxtmi.com/caselaws?id=783994 Services rendered by the petitioner in assisting Indian students to secure admissions in overseas universities through a foreign entity were examined to determine whether they constituted "export of services" under s.2(6) IGST Act and whether the petitioner was an "intermediary" under s.2(13) IGST Act. Following consistent views of other HCs holding that such education-admission facilitation does not amount to intermediary services and that the supplier is entitled to export treatment and consequential refund, the HC held the revenue could not take a contrary position. The impugned SCN and adjudication order were quashed and the matter was remanded for processing of the refund with applicable interest within the stipulated period. en-us Tue, 09 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783994 Services rendered by the petitioner in assisting Indian students to secure admissions in overseas universities through a foreign entity were examined to determine whether they constituted "export of services" under s.2(6) IGST Act and whether the petitioner was an "intermediary" under s.2(13) IGST Act. Following consistent views of other HCs holding that such education-admission facilitation does not amount to intermediary services and that the supplier is entitled to export treatment and consequential refund, the HC held the revenue could not take a contrary position. The impugned SCN and adjudication order were quashed and the matter was remanded for processing of the refund with applicable interest within the stipulated period. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783994