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<h1>Supreme Court Rejects Special Leave Petition, Upholds Lower Court Decision with Full Procedural Compliance and No Substantive Intervention</h1> <h3>PRINCIPAL ADDITIONAL DIRECTOR GENERAL & ORS. Versus M/s RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES</h3> SC dismissed the SLP, upholding the HC's previous order. The court found no merit in the petition, condonded the delay, and disposed of all pending ... Maintainability of writ petition - Levy of service tax - respondent-University being an ‘educational institution’ - taxability of income from affiliation and allied functions - it was held by High Court that 'The respondent-University answers the definition of educational institution since it provides services that fall into sub-clause (ii) of clause (l) of section 66D of the Finance Act, 1994. In fact, the education catered by the University broadly fits into the definition of auxiliary educational services. He is also right in pointing out that an otherwise interpretation of this Exemption Notification would defeat the very purpose for which it has been issued' - HELD THAT:- There are no reason to interfere with the impugned order passed by the High Court - SLP dismissed. The Supreme Court of India, through Hon'ble Justices J.B. Pardiwala and R. Mahadevan, after hearing counsel including the Additional Solicitor General, 'see no reason to interfere with the impugned order passed by the High Court.' The Court accordingly 'dismissed the Special Leave Petition,' condoned delay, and disposed of all pending applications.