Services to Foreign Universities Are Export, Not Intermediary Services: CESTAT

HomeIndirect TaxesServices to Foreign Universities Are Export, Not Intermediary Services: CESTAT

Services to Foreign Universities Are Export, Not Intermediary Services: CESTAT

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Published on

04/02/2026

By Mariya Paliwala

Services to Foreign Universities Are Export, Not Intermediary Services: CESTAT

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The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside service tax demands along with interest and penalties holding that services provided to overseas educational institutions do not qualify as “intermediary services” but amount to export of services. The bench of . S. S. Garg (Judicial Member) and P. Anjani…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Services to Foreign Universities Are Export, Not Intermediary Services: CESTAT

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