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2018 (11) TMI 1085 - AT - Service TaxClassification of services - educational consultancy services for prospective students who aspire to study abroad and assist them in the form of logistical support in getting admission into foreign universities - whether classified under Intermediary Agent or not - place of provision of services - material period involved in the instant appeal is 2014-15 and 2015-16 (up to September 2015) i.e. post negative list regime. Held that:- Appellant herein provides referral services to various foreign universities for which they receive an amount as commission/ referral fees. The activity of the appellant is to locate the candidates who wants to study abroad, make a data base and refer the student’s name to foreign universities; propagate to the future candidates the advantages of specific universities and studying in them. For rendering these services the appellant gets paid by the foreign universities as per the contractual agreement. The appellant is not collecting any amount from the candidates referred to foreign universities. The issue is no more resintegra - The Tribunal in the case of Sunrise Immigration Consultants Pvt Ltd [2018 (5) TMI 1417 - CESTAT CHANDIGARH], identical issue arose as to whether referring the students and the amounts received as referral commission would get covered for tax purposes under Rule 2(f) of point of provision of Service Rules 2012 and whether such services would fall under the category of intermediary services or otherwise. The Bench after considering the submissions made recorded the following order which covers the issue in favour of the appellant which are applicable in this case also - it was held in the case that As the appellant did not arrange or facilitate main service i.e. education or loan rendered by colleges/banks. In that circumstances, the appellant cannot be called as intermediary. Appeal allowed - decided in favor of appellant.
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