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CESTAT adjudicated two primary issues concerning service tax liability. First, the tribunal affirmed that university affiliation fees constitute an educational service, relying on Karnataka HC precedent. Second, regarding immovable property rental services, the tribunal confirmed SSI exemption applies where aggregate rental value remains below Rs. 10 lakhs in the financial year. The Commissioner's Appeals division explicitly acknowledged the rental service threshold was not exceeded. Consequently, the appellant was deemed not liable for service tax on affiliation fees or rental services. The tribunal's ruling comprehensively rejected the service tax demand, effectively granting full exemption to the educational institution across both contested service categories.
CESTAT adjudicated two primary issues concerning service tax liability. First, the tribunal affirmed that university affiliation fees constitute an educational service, relying on Karnataka HC precedent. Second, regarding immovable property rental services, the tribunal confirmed SSI exemption applies where aggregate rental value remains below Rs. 10 lakhs in the financial year. The Commissioner's Appeals division explicitly acknowledged the rental service threshold was not exceeded. Consequently, the appellant was deemed not liable for service tax on affiliation fees or rental services. The tribunal's ruling comprehensively rejected the service tax demand, effectively granting full exemption to the educational institution across both contested service categories.
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