“Fateh Education Consulting” Education Consulting not Intermediary Services

The petitioner, Fateh Education Consulting Private Limited, sought refund of IGST paid on export of services for the period September 2023 to March 2024. The refund claim was rejected by the GST authorities on the ground that the petitioner acted as an intermediary for foreign universities by promoting courses, counselling students, and assisting in recruitment processes, thereby disqualifying the services from export treatment.

The Delhi High Court examined the contractual structure and operational model of the petitioner and concluded that the petitioner was rendering services on a principal-to-principal basis directly to foreign universities located outside India. 

The Court noted that the petitioner neither received consideration from students nor possessed authority to bind the universities contractually. The mere fact that commission was linked to student enrolment did not transform the petitioner into an intermediary.