Support service in India to foreign universities qualify as export of services

Commissioner of Central Tax Vs T C Global India Pvt Ltd (Delhi High Court) Delhi High Court held that provision of support service in India to foreign universities and institutions qualifies as export of services under Rule 6A of the Service Tax Rules, 1994 and the same is not ‘intermediary’ in terms of rule 2(f) of Place of Provision of Service Rules, 2012. Facts- The present appeal has been filed by the Appellant under Section 35G of the Central Excise Act, 1944, inter alia, assailing the impugned order dated 13th December, 2024 passed by the Customs, Excise and Service Tax Appellate Tr...