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        Case ID :
        Service Tax

        Writ petition maintainable. Respondent-University qualifies as...

        University's Tax Status: Educational Services Exempt, Non-Educational Income Taxable Unless Notified. Affiliation Fees Not Taxable.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Writ petition maintainable. Respondent-University qualifies as 'educational institution'. Income from specified educational services not taxable due to Negative List. Income from non-educational activities like building rent taxable unless exempt under notifications. Affiliation fees, penalties, fines not 'activity for consideration', hence not taxable. Exemption notifications applicable, not contrary to parent statute. Difference between Negative List and exemption notifications explained. University provides auxiliary educational services, eligible for exemption under relevant notifications.
                                Note: It is a system-generated summary and is for quick reference only.
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