Services provided to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’ u/r Rule 2(f) of Place of Provision of Service Rules: CESTAT [Read Order]

By Shabna Rahim - On October 24, 2023 12:00 pm - 2 mins read
Services provided to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’ u/r Rule 2(f) of Place of Provision of Service Rules: CESTAT

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the services provided to universities in foreign countries as export of services cannot be treated as ‘intermediaries’ under rule 2(f) of the Place of Provision of Service Rules,2012.  Krishna Consultancy, the appellant assessee was engaged in giving guidance to prospective…

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