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 educat

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