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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 ..... THE COMMISSIONER OF GST AND CENTRAL EXCISE, MADURAI [ 2021 (9) TMI 516 - MADRAS HIGH COURT ], where it was held that the university cannot be assessed for demanding any service tax for the services of education provided by them, which includes affiliation or other services provided for the students, faculty as well as the staff of the university. The services rendered by the petitioner Universities by way of affiliation and allied activities including the conduct of examinations, awarding of degrees, diplomas etc., and also the income they derived from rent paid by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the degrees are being awarded by these Universities. 4. For the said process of affiliation and related activities including examinations etc., the petitioner Universities respectively have fixed certain fee structure as per the decision taken by the respective Syndicate or Governing Council of the Universities concerned. 5. Apart from this fee fixed for affiliation and related activities, certain immovable properties are rented out which are located in the respective University campuses for the purpose of housing Bank, ATM, Post Office, Staff Canteen, Students Canteen etc., 6. According to the learned counsel for the petitioners, these activities are educational activities and therefore for these educational activities whatev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed, where the appeal has been entertained, however no interim stay has been granted. 10. Since the writ appeal filed against the order in Madurai Kamaraj University case dated 16.08.2021 having been entertained by the Division Bench of this Court, the issue is not conclusively decided and therefore the benefit arising out of the said decision cannot be extended to these petitioner Universities, they contended. 11. That apart, the learned Standing Counsel appearing for the respondents in both the writ petitions have also submitted that, assuming without admitting that the services rendered by the Universities in providing affiliation to the colleges for which fee is collected by them as affiliation fee and for any other alli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 16.08.2021 made in W.P.(MD) No.20502 of 2019., where I had an occasion to consider the issue in depth and passed an exhaustive order, where all positive grounds raised by the petitioner as well as the respondent in that case having been considered, was given an answer by this Court in the said judgment. 15. Insofar as the objections raised by the learned Standing Counsel appearing for the respondents that, the rental income derived by these Universities cannot be treated as educational services is concerned, that has also been dealt with seperately in my order dated 16.08.2021 in the case cited supra and in order to understand the same, the relevant portions of the said order is extracted hereunder. 24. Insofar as the second p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in to go before the appellate authority under Section 86 of the Finance Act. In my considered view, here, the issue is, whether the exemption claimed by the petitioner is tenable or not is the main question, where, already there has been a judgment by the learned Judge by order dated 22.02.2021, as referred to above, where certain area has not been considered, as the mega notification was not brought before the Writ Court and therefore, it normally cannot be resolved by the appellate authority under Section 86 of the Finance Act. Therefore, that kind of relegation of parties to the appellate authority, in this context, in the present case, does not arise. 26. In the result, the impugned order is liable to be set aside as the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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