Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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 held that universities, through their affiliated colleges, provide education services by collecting affiliation fees. This activity was deemed to be a part of the curriculum for obtaining qualifications recognized by law, and therefore exempt from service tax. - The Tribunal further observed that the appellant university, as an educational institution, provided services to its affiliated colleges, which were also educational institutions. - Benefit of exemption allowed.
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 held that universities, through their affiliated colleges, provide education services by collecting affiliation fees. This activity was deemed to be a part of the curriculum for obtaining qualifications recognized by law, and therefore exempt from service tax. - The Tribunal further observed that the appellant university, as an educational institution, provided services to its affiliated colleges, which were also educational institutions. - Benefit of exemption allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
