9911796707
TMI Blog2024 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... lleges/institutes. Revenue was of the opinion that the affiliation fees collected by the appellant is towards rendering of service, which is not outside the purview of section 66D of Chapter V of the Finance Act, 1994 [the Finance Act]. Accordingly, a show cause notice dated 27.03.2018 the demanding service tax of Rs. 4,41,87,527/- was issued to the appellant; the demand raised in was confirmed vide impugned order-in-original No. 10/COMMR/ST/JBP/2018 dated 27.06.2018 [the impugned order] along with interest and equal penalty. 2. Shri Manish Koushal, learned consultant appearing for the appellant and submits that the issue is no longer res-integra being decided by High Court of Karnataka in Writ-Petition No. 57941 of 2018 in favour of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taka State Universities Act, 2000 and Universities are established by the State for furthering the advancement of learning and pursuing of higher education and research. For this purpose, apart from they themselves imparting education through their constituent colleges, it also admits educational Institutions not maintained by the University as affiliated colleges and in the process regulates the manner in which education has to be imparted in the said Colleges and also conducts examinations. In the process, for providing services for imparting education, it charges affiliation fee to the said colleges and the University has to be considered as an Educational Institution imparting education by itself and also through its affiliated colleges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndled in the ordinary course of business, it shall be treated as provision of the single service which give such bundle its essential character; (b) if various elements of such service are not naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which results in highest liability of service tax. Explanation. - For the purpose of sub-section (3), the expression "bundled service" means bundle of provision of various services wherein an element of provision of one service is combined with an element or elements of provision of any other service or services." 14. It is not in dispute that petitioner has let out some of its buildings for canteen, Bank and other facilities which are es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause L of section 66D of the Finance Act, 1994. Moreover as per Entry No. 25/2012-ST dated 20.06.2012, as amended by Notification No. 6/2014-ST dated 11.07.2024 services provided by an educational institution to its students, faculty and staff as well as certain services received by educational institution are exempt. In the instant case, the appellant themselves are a university and the services, if any, provided by the appellants and received by the affiliated colleges which are none other than educational institutions. This should leave no scope for any doubt as to the exigibility of the services rendered by the appellant to the affiliated colleges in consideration to application fee collected. 8. In view of the above, we are of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
