Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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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.
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