Referral services to foreign universities amounts to “export of service’

Enbee Education Centre Private Limited Vs Commissioner of C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) The services provided amount to “export of service” under Rule 2 read with Rule 3(2) of the Place of Provision of Service Rules We share the recent order passed by the Hon’ble CESTAT Ahmedabad. The appellant is providing services to foreign universities. It provides referral services for students. It earns commission from the said universities. The payment is received in convertible foreign exchange. The revenue alleged that the said services do not qualify as export of services un...