Commissioner of Delhi Goods And Service Tax DGST Vs Global Opportunities Private Limited

The Delhi High Court ruled that an Indian institution providing educational consultation services to students intending to study abroad does not qualify as an intermediary service when receiving commission from foreign educational institutions (FEIs). The Respondent, which provides consultancy services, was involved in guiding Indian students towards pursuing higher education in foreign universities. The crux of the dispute was whether the Respondent acted as an agent for these universities and thus had a liability to pay GST on the commission received. - The Court determined that the Respondent was not acting on behalf of the FEIs but was engaged independently to offer consultancy services to students. The services rendered were not classified as intermediary services since the Respondent's role was more of an educational consultant rather than an agent. Consequently, the Respondent's earnings from the FEIs, received in foreign currency, do not fall under intermediary services and the revenue's writ petition was dismissed.