Services to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’

Krishna Consultancy Vs Commissioner of CGST (CESTAT Mumbai) Introduction: The case of Krishna Consultancy vs. Commissioner of CGST (CESTAT Mumbai) revolves around whether services provided to universities in foreign countries can be treated as ‘intermediaries’ under Rule 2(f) of the Place of Provision of Service Rules. The key issue is whether these services qualify as an export of services, and this article provides a detailed analysis and the outcome of the case. Detailed Analysis: 1. Background: The appellant, Krishna Consultancy, is engaged in providing guidance to students asp...