GEETA CHOUDHARY Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Both petitions involved common issues and, therefore, we are disposing both by this common order.

(2.) The issue involved is whether the services supplied by petitioner during the relevant period i.e. 2019-20 in D.B. Civil Writ Petition No. 9933/2024 and 2020-21 in D.B. Civil Writ Petition No.9967/2024 qualifies as "intermediary" as alleged by the Department or do they qualify as "export" as the place of provision of services being outside taxable territory.

(3.) Petitioner is a subsidiary of IDP Education Ltd., a publicly listed Australian Company (IDP Australia). IDP Australia has entered into agreements with various Foreign Universities, inter alia, to assist aspiring students with enrolment with these Foreign Universities. A copy of specimen student's recruitment agreement is at page 79 of Writ Petition No. 9933/2024, which enlists the services which are rendered by IDP Australia to universities. IDP Australia is paid certain percentage of the student's fee as consideration, for providing such services to Foreign Universities.