FATEH EDUCATION CONSULTING PRIVATE LIMITED v. ASSISTANT COMMISSIONER & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
FATEH EDUCATION CONSULTING PRIVATE LIMITED
v.
ASSISTANT COMMISSIONER & ORS.
W.P.(C) 17500/2025 dated 08.05.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 54 & Section 5
Decision : In favour of assessee
Refund – Export of services – Education consultancy/marketing and recruitment support services to foreign universities – Refund claim rejected holding petitioner as intermediary under Section 2(13) of IGST Act – Petitioner provides promotion, counselling and admission assistance to foreign universities, receives commission therefrom, no charge to students – No authority to bind university or guarantee admission – No principal-agent relationship per agreement – Respondents adopted prior departmental submissions – Held: Services qualify as export of services, not intermediary – Order set aside – Refund granted with interest within two months.
Represented By:
Counsel for the Petitioner: Kamal Sawhney, Deepak Thackur &. Rishabh Mishra, Advocates
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