Delhi HC: Admission Solutions by TC Global Not 'Intermediary Service'—CESTAT Order Upheld

The Delhi High Court ruled that TC Global’s services to foreign universities, involving student admission facilitation, do not fall under the category of "intermediary services" under service tax regulations. Upholding the CESTAT order, the Court held that TC Global operates on a principal-to-principal basis and does not merely arrange services on behalf of another. This classification significantly impacts tax liability, as intermediary services attract different tax treatment. The decision clarifies taxation for educational consultancy services and prevents undue burden on legitimate student-admission platforms.