IDP EDUCATION INDIA PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Firdosh P. Pooniawalla, Justice
IDP EDUCATION INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 5144 of 2022 WITH WRIT PETITION No. 2774 of 2024 dated 05.05.2025
Law : GST
Act Name : Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 2 & 13
Notification/Circular : Circular No.159/15/2021-GST dated 20.09.2021
Decision : Matter remanded back
Rejection of refund – Classification of services – Whether petitioner services qualify as “intermediary” under Section 2(13) IGST Act or as “export of services” – Petitioner, subsidiary of IDP Australia provided student placement and counselling services to IDP Australia under bipartite agreement, consideration received as share of application processing fee – Authorities held petitioner to be “intermediary” and denied export status/refund – Court noted for “intermediary” three parties required – Services rendered only to IDP Australia on principal-to-principal basis without any contract with foreign universities/students and without role in admission decisions – Services amount to export of services and refund of IGST payable – Petitioner relied on CESTAT order dated 28.10.2021 holding it not intermediary under service tax regime for identical facts, CBIC Circular No.159/15/2021-GST dated 20.09.2021 confirming no material change in intermediary concept from service tax to GST and favourable orders in other jurisdictions – Court found CESTAT order attained finality despite agreement renewals as service scope remained unchanged, precluding revenue from taking contrary view – Held: Writ petition disposed – Petitioner entitled to refunds with interest – Matter remanded to adjudicating authority for processing within 4 weeks.
Represented By:
Counsel for the Petitioner: Prasad Paranjape, with Bhavya Varma i/b Lumiere Law Partners, Advocates
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