Taxability - research projects - educational programs - The case ...

Case Laws Service Tax

April 10, 2024

Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded research projects conducted by an educational institution. The Tribunal determined that the post-graduate program qualified for exemption as an educational institution, thereby exempting it from service tax. Regarding externally funded research projects, the Tribunal found that the primary objective of the institution was academic, and the funds received were for furthering academic pursuits rather than providing taxable services. Therefore, the demands for service tax were dismissed.

View Source

← Previous Next →

Taxability - research projects - educational programs - The case ...

Case Laws Service Tax

April 10, 2024

You may also like:

TDS u/s 195 - Payment of Royalty or not - The assessee agreed for reimbursement of cost incurred by the GTRC for doing research activity as a part of joint research on...

Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling;...

The case involves a dispute regarding the levy of service tax on educational services provided by an appellant to students enrolled in a BS course, which is a...

The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services....

Rejection of Grant of exemption u/s 10(23C)(via) - Merely because it charges fees for educational courses (as in the case of any school or college) or that it entered...

Initiation of CIRP - existence of debt and pre-existing dispute or not - When no action is initiated in respect of the said mismanagement, projecting the mismanagement...

Guidelines for filing/processing of MEIS applications in case of Project Exports.

The doctrine of res judicata prevents parties from relitigating issues already conclusively determined by a court. However, in cases involving larger public interest, a...

The case involves the taxability of supply of flying training services by an Approved Flying Training Institute. The institute fulfills conditions as an Educational...

Project is falling under "other than On-going Projects" - New project or not - The Notification No. 03/2019 makes a distinction between ‘Ongoing project’ in clause (xx)...

Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - National Institute Of Ocean Technology, Chennai - Notification

Deduction of interest expenditure of INR u/s 36(1)(iii) - the Assessee has undertaken only one redevelopment project. It is not disputed that interest cost is directly...

Rejection of refund claim - the case of appellant is that the dispute pertains to the rejection of refund claim and not to a decision on taxability - SCN u/s 73 was not...

This notification by the Securities and Exchange Board of India (SEBI) amends the SEBI (Research Analysts) Regulations, 2014. It inserts a new regulation 15A allowing...

Exemption u/s 11 - Welfare of small and marginal farmers also comes under the category relief of the poor which in the aforesaid Circular has been included under the...

Quick Updates: