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TMI Blog2018 (8) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... Private Limited Company primarily engaged in promoting the courses of Foreign Universities in India among prospective students. The Appellant had approached the West Bengal Authority for Advance Ruling for deciding the determination of liability to pay goods and services tax on Appellant's output services. The West Bengal Authority for Advance Ruling after hearing the matter and examining the documents vide its Ruling dated 21.03.2018 came to the finding that the Applicant was an intermediary service provider and held that: "The services of the applicant are not 'Export of Services' and are taxable under the GST Act." The Appellant in Para 2.18 of Exhibit II of Grounds of Appeal submitted along with the Appeal Application has stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Clause 3.1 of the said agreement main responsibilities of the Appellant, referred to as 'Education Agent' have been spelt out as follows- Under this Agreement the Education Agent must (to the University's satisfaction and as notified by the University from time to time): (a) promote the Courses of the University; (b) find suitable Prospective Students to undertake Courses; (c) in accordance with University procedures and requirements, recruit and assist in the recruitment of suitable students; (d) assist people to become students and for that purpose provide all necessary information about Courses and assistance in completing forms or applications and submitting these to the University; (e) comply with the requirements of the E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addy and the scope of services provided by the Appellant, inter-alia, includes marketing and promotion services. The Appellant also referred to order dated 16.03.2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh in appeal case No. ST/52205/2015, titled M/s Sunrise Immigration Consultants Private Ltd. v. CCE & ST, Chandigarh. In this case the Applicant was providing Visa facilitation service and referral services to foreign banks/foreign Colleges/foreign Universities. In this case the Applicant had argued that as per Rule 2(f) of Place of Provision of Services Rules, 2012, intermediary means a broker, an agent or any other person who arranges or facilitates a provision of service (main service) between two or m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the people who wishes settled in Canada on that if the deal matures, the appellant is getting certain commission. So the nature of service provided by the appellant is the promotion of business of their client, in terms, he gets commission which is covered under Business Auxiliary Service which is not the main service provided by the main service providers namely banks/university. As the appellant did not arrange or facilitate main service i.e. education or loan rendered by colleges/banks...." Heard the Appellant and the submissions are considered. First of all, the Appellant's submission is that the Advance Ruling Authority wrongly considered them as recruitment agent facilitating the recruitment or enrolment of students to Foreign Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of GoDaddy US or which would bind it in any manner whatsoever. GoDaddy US will directly contract and render services to customers in India. It will directly engage relevant third party service providers in India such as marketing agencies and call centers. Further, the applicant will not be engaged in arranging or facilitating provision of services by GoDaddy US to customers in India. Furthermore, the applicant will not secure orders from customers in India or arrange or facilitate the provision of any service by any third party service provider to GoDaddy US. The on)y service to be performed by the applicant is provided to GoDaddy US on a principal-to principal and arm's length basis." Unlike the agreement of the Appellant, M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho provides the main service or supplies the goods on his account." The definition of 'intermediary' under Clause (13) of Section 2 of the Integrated Goods and Services Tax Act, 2017, is as under: "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account; From the above two definitions it is amply clear that the issue of 'main service' decided by the Hon'ble Customs, Excise & Service Tax Appellate Tribunal, Chandigarh, in the matter of M/s Sunrise Immigration Consultants Private Ltd. v. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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