Issue : Whether the service of promoting and marketing foreign universities in India qualifies as intermediary service? Held : No Brief Facts of the Case : The facts, in brief, culminating into the said adjudication order are that the intelligence was received in Zonal unit of Directorate General of Excise intelligence ( DGCEI) indicating that the appellant who were earlier known as NN Chopra Consultants Pvt. Ltd. were not paying service tax on the commission received by them from the foreign universities/ institutes, for arranging and facilitating provision of Student Recruitment Services to be provided in India to various foreign universities/ institutes. During further investigation, it was observed that the universities/institutes in Australia were registered as education service providers on .......