TMI Blog2018 (8) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted to ACU - no consideration was paid in spite of incurring expenses by the Appellant for promoting activities of ACU, if no student joined ACU - The Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with University procedures and requirements, recruits and assists in the recruitment of suitable students, and hence, the Appellant is to be considered as an intermediary in terms of Section 2(13) of the IGST Act. We are in conformity with the West Bengal Authority for Advance Ruling, that the services of the Appellant are not ‘Export of Services’ under the GST Act, and are eligible to tax. Appeal dismissed - decided against appellant. - APPEAL CASE NO. 01/WBAAAR/Appeal/2018 - - - Dated:- 24-7-2018 - Mr. Rakesh Kumar Sharma And Ms. Smaraki Mahapatra, Member For The Appellant : Mr. Pulak Kumar Saha, Chartered Accountant RULING This Appeal has been by filed M/s Global Reach Education Services Private Limited, holding GSTIN 19AAGCG0859E1ZK (hereinafter referred to as the Appellant ), on 16.04.2018 against the Ruling dated 21.03.2018 pronounced by the West Bengal Authority for Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gent 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 ESOS Act and obligations under the National Code; (f) Meet any enrolment or other performance targets as mutually agreed between ACU and the Education Agent; and (g) perform other services and provide reports or information requested by the University or required by this Agreement. The Appellant submitted at the time of Hearing that at present services covered under item (c) above are not being provided, though no such variance of the Agreement was submitted in support of thereof. The Appellant placed reliance on the Ruling of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Rule 6A of the Rules, 1994 read with Rule 9 of the said Rules. Hon ble Customs, Excise Service Tax Appellate Tribunal, Chandigarh confirmed the liability to pay tax on the visa facilitation service as the same was not disputed. For other two services the Tribunal observed that ....the appellant is nowhere providing services between two or more persons. In fact, the appeWant 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 the business of the college and for referring investors borrow loan from foreign based bank to 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/univers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice 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 GoDaddy India Web Services Ltd. had M/s GoDaddy US as the only customer and had several other restrictive and stringent conditions including the fee which was fixed equal to the operating cost and a markup of 13 above such cost. The Appellant in the instant case was free to refer students to Australian Catholic University (ACU) or any other University of its choice. Further, the fee paid to the Appellant was not tied to the promotional activities or expenses incurred to promote Courses of ACU but as a percentage of fee paid by the students who got admitted to ACU. In other words no consideration was paid in spite of incurring expenses by the Appellant for promoting activities of ACU, if no student joined ACU. The facts and circumstances of the case of M/s Sunrise Immigration Consultants Private Ltd. v. CCE ST, Chandigarh, and statutory provisions involved, under which the order was passed by Hon ble Customs, Excise Service Tax Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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