Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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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