https://www.taxtmi.com/caselaws?id=788229 Services supplied to foreign educational institutions for consideration in foreign exchange are treated as export of services, not intermediary services, and demands premised on intermediary classification are set aside. Payment of service tax, interest and fifteen percent penalty during investigations satisfied the proviso to Section 78 of the Finance Act 1994, resulting in proceedings being deemed concluded to the extent of such payments; amounts beyond those payments were cancelled. The adjudicating authority's appropriation of the deposited sums is noted and the Department may verify interest computation; the appeal is allowed in part accordingly. en-us Wed, 18 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788229 Services supplied to foreign educational institutions for consideration in foreign exchange are treated as export of services, not intermediary services, and demands premised on intermediary classification are set aside. Payment of service tax, interest and fifteen percent penalty during investigations satisfied the proviso to Section 78 of the Finance Act 1994, resulting in proceedings being deemed concluded to the extent of such payments; amounts beyond those payments were cancelled. The adjudicating authority's appropriation of the deposited sums is noted and the Department may verify interest computation; the appeal is allowed in part accordingly. Case-Laws Service Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788229