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TMI Blog2025 (3) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... ed facts of the present case are that the appellant is engaged in rendering services to overseas educational universities/colleges for admission of prospective students; and is engaged in export of service to overseas educational universities/colleges. The Revenue entertained a view that the appellant is rending intermediary services to the foreign universities/colleges, accordingly, a show cause notice dated 05.12.2017 was issued to the appellant. After following the due process, the Original Authority confirmed the demand of service tax alongwith interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who has rejected the same; hence the present appeal. 3. Heard both the parties and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case is no more res integra and has been settled by this Tribunal in favour of the assessee in the case of M/s Sunrise Immigration Consultants Private Limited vs. CCE & ST, Chandigarh vide its Final Order No. 62221/2018 dated 16.03.2018 as reported in 2018 (5) TMI 1417 CESTAT Chandigarh wherein it was held that the assessee who was providing services of referral for foreign universities is an 'export of service' and not an 'intermediary service'. 5. On the other hand, the learned Authorized Representative for the Revenue reiterates the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, we find that the appellant is rendering services to foreign universities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue before the Hon'ble High Court but later on the appeal was withdrawn on monetary limit under CBIC instructions dated 22.08.2019. The relevant extract of the said decision of the Tribunal in the case of M/s Sunrise Immigration Consultants Private Limited (supra) is reproduced herein below: "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 students gets admission to the college, the appellant gets certain commission which is in nature of promoting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 India and payment processing services, on behalf of GoDaddy US. Therefore, these services provided by the applicant to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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