Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC held that the petitioners (universities) perform statutory and regulatory functions which are not commercial activities and therefore do not constitute a "supply" in the course or furtherance of business under Section 7. Fees charged (affiliation, PG registration, admission, convocation and similar receipts) do not qualify as "consideration" and ancillary activities incidental to education are not taxable. Entry No.66 of Notification No.12/2017-CT(R) covers the universities' services, and the impugned CBIC circulars are contrary to the statutory exemption and invalid. Consequently, the impugned show cause notice dated 10.10.2023 is quashed and the petitions are allowed.
The HC held that the petitioners (universities) perform statutory and regulatory functions which are not commercial activities and therefore do not constitute a "supply" in the course or furtherance of business under Section 7. Fees charged (affiliation, PG registration, admission, convocation and similar receipts) do not qualify as "consideration" and ancillary activities incidental to education are not taxable. Entry No.66 of Notification No.12/2017-CT(R) covers the universities' services, and the impugned CBIC circulars are contrary to the statutory exemption and invalid. Consequently, the impugned show cause notice dated 10.10.2023 is quashed and the petitions are allowed.
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