2023 (10) TMI 503

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....ements are that when a student guided by the appellant secures admission in university in the foreign country and pays fee, a part of the fee is paid to the appellant as commission. Appellant paid Rs.48,06,310/- in cash and through cenvat account Rs.2,66,831/- towards service tax on the said activity during the period from 04.05.2013 to 07.02.2014. After making the above payments towards service tax, appellant realized that the service tax was leviable on services provided within India and there was no service tax leviable on services which are provided outside India. On realization that their services were export of service, they filed on 07.04.2014 a claim for refund of already paid service tax amounting to Rs.50,73,141/-. Appellant was i....

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....18 (5) TMI 1417 - CESTAT Chandigarh. He has submitted that it has been held in para 8, 9, 10, 11 and 12 that the organization undertaking similar activity cannot be treated as intermediary within the meaning of the said Rule 2(f). He has further submitted that the contention of Revenue that services are provided in India are contrary to the provisions of the Act because for an activity to be qualified as service, receipt of consideration is a must. Appellant is not receiving any consideration from prospective students. Therefore, it can be concluded that the appellant is not providing any service to the prospective students. Since the appellant is receiving consideration in convertible foreign exchange, the service is treated as export. He ....

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....d submissions made. We note that the appellant is providing guidance to Indian students without charging any consideration from them. In view of the definition of service, we hold that the appellant is not providing any service to prospective students in India. We hold that the appellant is providing service to universities located in foreign countries who are paying consideration to the appellant. We, therefore, hold that the services covered by these proceedings are export of services. We have also gone through the decision of this Tribunal in the case of Sunrise Immigrations Consultants Pvt. Ltd. decided by Chandigarh Bench of this Tribunal. We note that this Tribunal has held that such organisations cannot be treated as intermediaries u....