Student Recruitment Services for Foreign Universities Are Export of Services; No Service Tax Payable: Delhi High Court

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Student Recruitment Services for Foreign Universities Are Export of Services; No Service Tax Payable: Delhi High Court

Indirect Taxes

Published on

28/11/2025

By Mariya Paliwala

Student Recruitment Services for Foreign Universities Are Export of Services; No Service Tax Payable: Delhi High Court

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The Delhi High Court has held that the student recruitment and related support services do not qualify as intermediary services and instead constitute export of services, thereby not attracting service tax. The bench of Justice Prathiba M. Singh and Justice Renu Bhatnagar has observed that ar, settles the long-standing dispute on whether education counsellors acting…

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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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Student Recruitment Services for Foreign Universities Are Export of Services; No Service Tax Payable: Delhi High Court

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