Education Consultancy to Foreign Universities Not Intermediary Service | HC

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  • Last Updated on 29 May, 2026

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Education Consultancy Services

Case Details: Fateh Education Consulting (P.) Ltd. vs. Assistant Commissioner [2026] 186 taxmann.com 394 (Delhi)

Judiciary and Counsel Details

  • Nitin Wasudeo Sambre & Ajay Digpaul, JJ.
  • Kamal Sawhney, Deepak Thackur & Rishabh Mishra, Advs. for the Petitioner.
  • Ms Anushree Narain, Sr. Standing Counsel, Naman Choula & Yamit Jetley, Advs. for the Respondent.

Facts of the Case

The petitioner was engaged in education consultancy providing marketing and recruitment support services to foreign universities and received consideration directly from them under contractual arrangements. It filed refund claims of IGST treating the services as export of services, supported by agreements, invoices, and e-BRCs/FIRCs. A show cause notice (SCN) was issued seeking clarification that the services did not constitute intermediary services. After the submission of the reply and the personal hearing, the refund was rejected by the jurisdictional officer under CGST on the ground that the petitioner acted as an agent for universities by promoting courses, identifying students, assisting with admissions, and receiving commissions linked to tuition fees. The petitioner challenged the rejection by filing a writ petition. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the classification of services as intermediary must be determined strictly on the basis of contractual privity, nature of supply, and recipient of consideration under Section 2(13), read with Sections 13 and 16 of IGST Act. It observed that where services are rendered on own account directly to foreign universities and consideration is received from them, the mere incidental assistance to students does not alter the character of the supply into intermediary services. It further noted that absence of authority to bind universities, absence of any fee collection from students, and existence of direct contractual relationship with universities are determinative factors negating intermediary status. Accordingly, it held that the impugned order rejecting refund was unsustainable and directed that IGST refund be processed along with applicable statutory interest.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied