Commission from Foreign Universities Not ‘Intermediary Service’: CESTAT Sets Aside Service Tax Demand

Auscan Consultants India Ltd Vs Commissioner of Central Excise and Service Tax (CESTAT Chandigarh) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, decided two appeals challenging a common order dated 28.08.2019 passed by the Commissioner (Appeals), CGST Chandigarh. The impugned order had confirmed demand of service tax along with interest and penalties, including ₹10,000 under Section 77 of the Finance Act, 1994 and ₹50,000 on the Managing Director. The appellant was engaged in providing services to overseas educational institutions and received commission unde...