The appellant provided referral services to foreign universities and received commission for the same....

The appellant provided referral services to foreign universities and received commission for the same. The Tribunal held that the services provided by the appellant fall under the category of export of services and therefore cannot be liable to service tax. The issue is settled as per the Tribunal's earlier decision in Medway Educational Consultant Pvt. Ltd., wherein it was held that the concept of "intermediary" under GST is similar to the service tax regime, and such services provided to educational institutes in respect of education are exempted from service tax. Consequently, the impugned order was set aside, and the appeal was allowed. .....

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