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TMI Blog2018 (5) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... e light of the judgment issued by the Advanced Ruling Authority in the case of Godaddy India Web Services Pvt. Ltd. [2016 (3) TMI 355 - AUTHORITY FOR ADVANCE RULINGS], where it was held that The definition of “intermediary” as envisaged under Rule 2(f) of POS does not include a person who provides the main service on his own account - the provisions of Rule 6A of the POPS Rules, 2012 has been declared ultra virus - appellant is not liable to pay tax for referral service - decided in favor of appellant. Whether the referral services in question rendered by the appellant amount to export of service or not? - Held that: - the appellant is not an intermediary and the appellant is providing Business Auxiliary Service to their clients, who are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... colleges/universities and they approach the appellant who prepare their case and refer to foreign based colleges. In case college admit the student, the said college pays commissioner/fee to the appellant. Further, the people wishes to settle in Canada as investors borrow loan from foreign based banks. The appellant refers their case to foreign banks and in return gets commission from bank if money is landed to such investment. The Revenue issued show cause notice to the appellant for the period to 2009-10 to 2013-14 on account of service rendered visa facilitation service and referral service. The demand was raised on account of visa services as well as referral services. The adjudicating authority dropped the demand for the period prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 read with Rule 9 of the said Rules. He further submits that the Revenue has wrongly invoked Rule 9 of the POPS Rules, 2012, but he submitted the Rules 3 of the said Rules is applicable to the facts of this case. Accordingly, the appellant is complied with Rule 6A of the Rules and the services provided by the appellant amounts to export. He further submitted that the said issue was examined by the Hon ble High Court of Delhi in the case of Association of Tour Operators Vs. Union of India 2017 (5) GSTL (4) and considered Rule 6A especially Clause (d) of Sub-rule 1 as well as Rule 9 of POPS Rules and held that Rule 6A is ultra virus of the Finance Act, the service tax cannot be demanded from the appellant. 4. He further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned under Rule 2(f) of POPS Rules, 2012 which is reproduced here as under: Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provisions of a service (hereinafter called the main service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account. 10. We find that the appellant is nowhere providing services between two or more persons. In fact, the appellant is providing services to their clients namely banks/colleges/university who are paying commission/fees to the appellant. The appellant is only facilitating the aspirant student and introduced them to the college and if these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustration given under paragraph 5.9.6 of the Education Guide, 2012 issued by C.B.E. C. Relevant is extracted as under; Similarly, persons such as call canters, who provide services to their clients by dealing with the customers of the client on the client s behalf, but actually provided these services on their own account , will not be categorized as intermediaries. Applicant relying on above paragraph submitted that call centres, by dealing with customers of their clients, on client s behalf, are providing service to their client on their own account. Similarly, applicant is providing business support service such as marketing and other allied services like oversight of quality of third party customer care centre operated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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