https://www.taxtmi.com/caselaws?id=791430 An Indian entity providing education consultancy, marketing and recruitment support to foreign universities on a contractual basis was not an intermediary because the foreign university remained the contractual recipient, invoices were raised on it, and consideration was paid by it; incidental assistance to students in India did not change the character of the service. The refund denial based on a contrary premise was unsustainable, and the services qualified as export of services. Refund was therefore directed to be processed and granted with applicable statutory interest. en-us Fri, 08 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791430 An Indian entity providing education consultancy, marketing and recruitment support to foreign universities on a contractual basis was not an intermediary because the foreign university remained the contractual recipient, invoices were raised on it, and consideration was paid by it; incidental assistance to students in India did not change the character of the service. The refund denial based on a contrary premise was unsustainable, and the services qualified as export of services. Refund was therefore directed to be processed and granted with applicable statutory interest. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791430