Referral Service's Tax Exemption Upheld: Tribunal Confirms Services as 'Export of Services,' Dismisses Penalties and Interest.

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....The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of Services' exempt from service tax or were classifiable as 'Intermediary Service' under the Place of Provision of Service Rules, 2012. The Tribunal relied on the Genpact case, which outlined three conditions for an 'Intermediary': principal-agency relationship, facilitation of service by a third party, and not performing the main service itself. The Tribunal found that in a previous case for the same services, it had held that the appellant's services did not fall under 'Intermediary Services' and satisfied the conditions for 'Export of Services', hence not liable for service t.........