Consultancy Services Rendered To Foreign University/Foreign Group Entity Are Not “Intermediary Services”; Service Tax Not Leviable: CESTAT

CESTAT held that consultancy services provided to foreign universities don't qualify as "intermediary services" under service tax laws. The tribunal examined the specific nature of the services and found no evidence of the consultancy acting as an agent or broker. This classification benefits knowledge sector exporters by exempting such transactions from service tax liability and clarifies the definition of intermediary services in cross-border arrangements.