https://www.taxtmi.com/forum/issue?id=426 Taxability of the university's revenue share paid to the ITES operator hinges on whether the operator is supplying a taxable service to the university or merely delivering course-related services to students; if the service is "in regard to a subject" provided to students, service tax may not apply, but if the payment is consideration for an independent service to the university, liability could arise, so precise factual characterisation is required. en-us Fri, 20 Apr 2007 17:12:56 +0530 Thu, 23 Jan 2025 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=426 Taxability of the university's revenue share paid to the ITES operator hinges on whether the operator is supplying a taxable service to the university or merely delivering course-related services to students; if the service is "in regard to a subject" provided to students, service tax may not apply, but if the payment is consideration for an independent service to the university, liability could arise, so precise factual characterisation is required. Discussion-Forum Service Tax Fri, 20 Apr 2007 17:12:56 +0530 https://www.taxtmi.com/forum/issue?id=426