Consultancy Service to Foreign University Not Classified as Intermediary Service: CESTAT Delhi

Sannam S-4 Management Services India Pvt. Ltd. Vs Commissioner of CGST (CESTAT Delhi) CESTAT Delhi held that consultancy 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”. Accordingly, appeal allowed and demand set aside. Facts- The appellant is engaged in providing range of consultancy services including exploring development opportunities in Indian market to international educational organizations. The appellant was classify...