Levy of Service Tax - fees collected by the University - It is ...
Case Laws Service Tax
April 21, 2021
Levy of Service Tax - fees collected by the University - It is true that authorisation is given to the University to maintain the property. But then, there is clear commercial element in these transactions. The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service.- HC
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