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TMI Blog2022 (6) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... on either side, both the writ petitions were heard together and disposed of by this common order. 2. That the petitioners are State Universities created under the Act of State Legislature. The petitioner University in W.P.No.21907 of 2021 is a Medical University under whom all the medical colleges run in the State of Tamil Nadu are affiliated. 3. In respect of the petitioner in W.P.No.26300 of 2021 is concerned, it is a general University, where other non professional colleges in the territorial jurisdiction of that University are affiliated. 3. These Universities are primarily affiliating Universities under which several institutions get affiliated and the students admitted in the affiliated institutions are being tested by conducting e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner Universities would contend that, the issue raised in these writ petitions is squarely covered by the said decision and therefore the show cause notice issued in respect of petitioner University in W.P.No.21907 of 2021 and the Order-in-Original issued in respect of petitioner University in W.P.No.26300 of 2021 are liable to be set aside in view of the law declared in the said order cited supra. 9. Mrs.R.Hemalatha, learned Senior Standing Counsel for the respondents in W.P.No.21907 of 2021 and Mr.Umesh Rao, learned Senior Standing Counsel appearing for the respondents in W.P.No.26300 of 2021, on instructions would submit that, first of all against the order in Madurai Kamaraj University case cited supra, an intracourt appeal has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llect definitely they shall be brought under the purview of service tax. Hence, to that extent the impugned proposal made by way of show cause notice and the order-in-original passed against the petitioners herein can be sustained, they contended. 13. I have considered the rival submissions made by the learned counsel appearing for either side and have perused the materials placed on record. 14. As has been rightly pointed out by the learned counsel for the petitioner Universities, the issue raised in these writ petitions is no more res integra, at least for the present, in view of the judgment made in "Madurai Kamaraj University -Vs- Joint Commissioner, Office of the Commissioner of GST and Central Excise, Madurai" dated 16.08.2021 made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h can also be exempted from the purview of service tax. Therefore, that aspect of assessment and demand made for levying service tax on the services provided by the petitioner institution under the heading renting of immovable property also, in the considered view of this Court, cannot be sustained. Therefore, on both aspects, the assessment and demand made by the respondent, in the considered view of this Court, is untenable and therefore, it is liable to be interfered with. 25. The alternative appeal remedy plea raised by the respondent also has been considered and in this context, the judgment of the Gujarat High Court has been placed for my consideration, where the Court has simply relegated the party therein to go before the appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the third parties like Postal Department, Banks etc., and also to run Canteen for the purpose of Students and Staff, were considered to be allied services attached with the educational activities undertaken by the Universities and therefore they are also exempted. 17. Since that view had been taken in the Madurai Kamaraj University case, I have no hesitation to hold that the issue raised in entirety in these two writ petitions is covered by the decision of this Court cited supra. In that view of the matter, the following orders are passed in these writ petitions. ● That the impugned show cause notice dated 24.01.2018 in W.P.No.21907 of 2021 and the impugned Order-in-Original dated 31.03.2021 in W.P.No.26300 of 2021 are hereby set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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