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of <h1>Service Tax Invalidated: Affiliation Income Exempted Under Prior Judicial Precedent with Clear Legal Reasoning</h1> <h3>M/s. VISVESVARAYA TECHNOLOGICAL UNIVERSITY Versus ADDITIONAL DIRECTOR GENERAL, COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE BELAGAVI, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, UNION OF INDIA NEW DELHI, THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE</h3> M/s. VISVESVARAYA TECHNOLOGICAL UNIVERSITY Versus ADDITIONAL DIRECTOR GENERAL, COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE BELAGAVI, CENTRAL BOARD OF ... The High Court of Karnataka quashed show cause notices demanding service tax, citing a previous division bench order that service tax cannot be levied on income from affiliation. The Writ of Certiorari was ordered, and the show cause notices were set aside. The Writ Petition was allowed.
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