https://www.taxtmi.com/caselaws?id=797342 Admission-facilitation services supplied to foreign universities on the provider's own account do not constitute intermediary services merely because the provider is described as an agent and receives commission. Intermediary status requires three parties, two distinct supplies, and facilitation of a separate main supply by another person; the services therefore qualify as exports. Commission from domestic educational institutions remains eligible for the small-service-provider exemption where it is below the aggregate-value threshold, and exported-service value is excluded from that threshold calculation. Consequently, no service tax is payable on either the foreign-university or qualifying domestic-institution commission. en-us Tue, 18 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797342 Admission-facilitation services supplied to foreign universities on the provider's own account do not constitute intermediary services merely because the provider is described as an agent and receives commission. Intermediary status requires three parties, two distinct supplies, and facilitation of a separate main supply by another person; the services therefore qualify as exports. Commission from domestic educational institutions remains eligible for the small-service-provider exemption where it is below the aggregate-value threshold, and exported-service value is excluded from that threshold calculation. Consequently, no service tax is payable on either the foreign-university or qualifying domestic-institution commission. Case-Laws Service Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797342