Foreign University Marketing Services Qualify as Direct Export, Exempt from Service Tax Under Principal-to-Principal Transaction Rules

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....CESTAT adjudicated a service classification dispute involving foreign university marketing services. The tribunal determined that the appellant's services constituted direct export of services, not intermediary services as alleged by tax authorities. The key finding established that services rendered by the appellant for promoting foreign universities were principal-to-principal transactions, with commissions received in foreign currency. Consequently, the services qualified as export of services, rendering them exempt from service tax. The tribunal consistently applied established legal precedents supporting the appellant's position, ultimately allowing the appeal and affirming the non-taxable status of the services provided to foreign universities outside India.....