VATupdate

No service tax on commission received for recruiting students to foreign universities

India’s Central Excise and Service Tax Appellate Tribunal (CESTAT) New Delhi issued its decision on 28 October 2021 that commission received by an Indian subcontractor from a foreign contractor for the recruitment of Indian students for foreign universities is not subject to service tax since the services provided are exported services and not intermediary services.

Source: Deloitte

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