2026-VIL-62-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Intermediary Services or Export of Services - Mismatch between the income declared in the Income Tax Returns – The Respondent undertook activities of finding the potential students willing to study abroad and provided services to their client i.e. universities / colleges who paid commission to them - The ld. Adjudicating Authority held that the services rendered by the respondents are not export of services and are “Intermediary Services” as per Rule 2(f) read with 9(c) of Place of Provision of Service Rules, 2012 - the ld. Commissioner (Appeals) vide Orders-in-Appeal held that services rendered by the respondent, are export of service as per Rule 6A of Service Tax Rules, 1994 - Whether the services provided by the respondents are "Intermediary Services" under the Place of Provision of Service Rules, 2012, and hence liable to service tax – HELD - For a person to be considered an "intermediary", there must be a tripartite agreement and the person must not actually perform the main service intended to be received by the service recipient. In the present case, the respondents were providing services directly to their clients, i.e., the universities and colleges located outside India, and there was no tripartite agreement. The respondents were not acting as an intermediary but rather as a sub-contractor or sub-agent of the foreign universities - The respondent provided services to their client ie. universities / colleges who paid commission to them. The main service is the education that starts after completion of services rendered by the respondents. Therefore, the services provided by the respondents cannot be considered as "Intermediary Services" - The orders of the Commissioner (Appeals) is upheld and the appeal filed by Revenue is dismissed
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