Exemption from Service Tax - allied educational activities or ...

Universities' services like affiliation, exams, and space rentals exempt from service tax as allied educational activities.

June 14, 2022

Case Laws Service Tax HC

Exemption from Service Tax - allied educational activities or not - 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 the educational activities undertaken by the Universities and therefore they are also exempted. - HC

View Source

← Previous Next →

Exemption from Service Tax - allied educational activities or ...

Universities' services like affiliation, exams, and space rentals exempt from service tax as allied educational activities.

June 14, 2022

Case Laws Service Tax HC

You may also like:

Exempt services or not - educational institutions or not - whether the services rendered by the petitioner university by granting affiliation and its allied activities...

Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

The appellant provided referral services to foreign universities and received commission for the same. The Tribunal held that the services provided by the appellant fall...

This notification seeks to amend the Integrated Goods and Services Tax (IGST) rate notification to exempt certain services from IGST. It inserts new entries exempting...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

CBEC exempts service provided by certain association of dyeing units from whole of service tax.

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Levy of GST - Supply of service or not - services provided by the University of Kola relating to affiliation granted to colleges for imparting education - the...

Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's...

Reversal of CENVAT Credit - The formula prescribed in Rule 6(3A) also uses the word “exempted services” and is not qualified by saying exempted services as well as that...

Quick Updates: