Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Service of affiliation and inspection fees charged by universities are not covered by the exemption for 'service in connection with admission of students or conduct of examination'; such fees are independent services provided to grant affiliation and precede any admission, which is governed by statutory criteria and institutional infrastructure. The High Court rejects an extended reading of the exemption that would treat affiliation-related services as admission services, endorses the contrary view in the later precedent and holds affiliation fees amenable to GST. The matter is remitted to the Single Judge for determination on any other grounds remaining in dispute.
Service of affiliation and inspection fees charged by universities are not covered by the exemption for 'service in connection with admission of students or conduct of examination'; such fees are independent services provided to grant affiliation and precede any admission, which is governed by statutory criteria and institutional infrastructure. The High Court rejects an extended reading of the exemption that would treat affiliation-related services as admission services, endorses the contrary view in the later precedent and holds affiliation fees amenable to GST. The matter is remitted to the Single Judge for determination on any other grounds remaining in dispute.
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