No ST on student recruitment services sub- contracted to assessee by foreign parent co. for foreign universities: CESTAT

EXCISE/ST/VAT : Where appellant was providing "student recruitment services" to its principal (IDP Australia), who, in turn, provided services to foreign universities since appellant was providing services which had been subcontracted to it by IDP Australia and there was nothing on record to show that appellant was liasioning or acting as intermediary between foreign universities and IDP Australia, impugned order of demand of service tax from appellant by treating appellant as an 'intermediary'

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