The Hon’ble Delhi High Court in the case of Fateh Education Consulting Private Limited v. Assistant Commissioner & Ors [W.P.(C) 17500/2025 order dated May 08, 2026] held that education consultancy/marketing and recruitment support services rendered by an Indian entity to foreign universities would qualify as ‘export of services’ and not ‘intermediary services’ under Section 2(13) of the IGST Act, where the assessee rendered services on its own account, received consideration from foreign universities, had no authority to bind such universities, and merely incidentally assisted students in the admission process. The Court accordingly set aside the rejection of refund and directed grant of refund with statutory interest.
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