Writ petition maintainable. Respondent-University qualifies as ...

Writ maintainable. University's educational services non-taxable. Non-edu income like rent taxable unless exempt. Affiliation fees, penalties not taxable. Exemption notifications valid.

Case Laws Service Tax

August 5, 2024

Writ petition maintainable. Respondent-University qualifies as 'educational institution'. Income from specified educational services not taxable due to Negative List. Income from non-educational activities like building rent taxable unless exempt under notifications. Affiliation fees, penalties, fines not 'activity for consideration', hence not taxable. Exemption notifications applicable, not contrary to parent statute. Difference between Negative List and exemption notifications explained. University provides auxiliary educational services, eligible for exemption under relevant notifications.

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Writ petition maintainable. Respondent-University qualifies as ...

Writ maintainable. University's educational services non-taxable. Non-edu income like rent taxable unless exempt. Affiliation fees, penalties not taxable. Exemption notifications valid.

Case Laws Service Tax

August 5, 2024

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