TaxTMI 
TaxTMI 
2025 (6) TMI 455
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....e 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. Commissioner of Central Excise and Service Tax, Chandigarh - I 202....
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....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 received by the appellant from the foreign universities or group entities in convertible foreign exchange. In so far as the Indian students are concerned, the ....
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....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 dealing with a third-party, acts for another person. The learned Counsel on the scope of "intermediary services" has relied on the decisions of the Punjab and Haryana Hig....
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....ppellants 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 students in India with the opportunities abroad and the courses offered by the universities. The nature of activities performed by the appellant as per the agreement with the fore....