TaxTMI 
TaxTMI 
2025 (6) TMI 455
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....ervices rendered by the appellant to the foreign universities amounts to "export of service" as claimed by the appellant or "intermediary service" as alleged by the Revenue. The issue is no longer res integra as agreed by both sides. Learned counsel for the appellant has referred to a series of decisions as under:- 1. Sannam S-4 Mangaement Services India Pvt. Ltd. VS. The Commissioner of CGST, Delhi East Commissionerate 2025 (5) TMI 157 - CESTAT 2. TC Global India Pvt. Ltd. VS. Additional Director General, DGCEL, New Delhi 2024 (12) TMI 1194 - CESTAT 3. Medway Educational Consultant Pvt. Ltd. VS. Commissioner, CGST Commissionerate, CGST Delhi 2024 (3) TMI 1178 - CESTAT 4. Oceanic Consultants Pvt. Ltd. VS.....
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....) TMI 1174 - CESTAT 2. We would like to refer to the observations made in the recent decision by us in the case of M/s.Sannam S-4 Management Services India Pvt. Ltd. Vs. Commissioner of CGST, Delhi East Commissionerate Service Tax Appeal No.50666 of 2024 with ST/50667/2024, ST/50668/2024 Final Order No.50537-50539/25 dt.29.4.25 , which is as under:- "8. The appellant has entered into an agreement with the foreign universities/foreign group entities, whereby it is evident that the services rendered by the appellant is for promotion and marketing of foreign universities among the Indian students. Therefore, the foreign universities or group entities are service recipients which are located outside India. The consideration is....
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....sioner, ST, Delhi 2018 (8) GSTL 32 (Del.). Hence we reiterate the conclusion that the appellant satisfies the criteria as per Rule 6A of the Service Tax Rules, 1994 and cannot be imposed service tax on the services provided. 9. Coming to the second issue, whether the appellant can be treated as an "intermediary", we may refer to its definition under Rule 2(f) of the POPS Rules which provides that a person being a broker or agent, must arrange or facilitate the provision of a service or supply of goods in order to qualify as an "intermediary" under the Rules. One of the conditions is that the provision of such service shall not be made by that person himself, on his account. In other words, an intermediary is a person who while deal....
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....ons of law, we hold that the services rendered by the appellant to the foreign university/foreign group entity do not fall under the category of "intermediary services" and the appellants are eligible for the benefit of "export of services". In that view, the demand confirmed by the impugned order is unsustainable and is hereby set aside. All the three appeals are, accordingly, allowed." 3. From the facts of the present case, we find that the appellant is also engaged in the business of promoting courses of foreign universities among the students willing to perform higher studies abroad. For the said purpose, the appellant has entered into an agreement with different foreign universities, whereby the appellant enlightened the prospective....
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....on has been reflected in the ST-3 returns as "exports". Show cause notice dated 22.08.2017 was proposed demand of duty of Rs.14,86,00,571/- for the period July, 2012 to June, 2017, on the allegation that the appellant has been carrying out the activities of arranging/facilitating the enrolment of the students in the foreign universities and for which, they have received commission. Thus, according to the Revenue, the appellant is operating as an "intermediary" in terms of Rule 2(f) of Place of Provisions of Service Rules, 2012. On adjudication, the learned Commissioner granting the benefit of cum-tax duty calculated the service tax amount as Rs.13,05,42,207/- alongwith interest and penalty by invoking the extended period of limitation. Henc....