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    <title>2016 (12) TMI 1619 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant university, holding that the accreditation fee charged by a statutory university for distance education services through learning centers/study centers is not subject to service tax. The Tribunal distinguished the case from a previous one involving a different university, emphasizing the control maintained by the appellant university over admissions, infrastructure, and faculty at the centers. The decision highlighted the regulatory changes in the education sector and the specific contractual arrangements in this case, ultimately setting aside the service tax demand and granting relief to the appellant.</description>
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    <pubDate>Fri, 16 Dec 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=194826</link>
      <description>The Tribunal ruled in favor of the appellant university, holding that the accreditation fee charged by a statutory university for distance education services through learning centers/study centers is not subject to service tax. The Tribunal distinguished the case from a previous one involving a different university, emphasizing the control maintained by the appellant university over admissions, infrastructure, and faculty at the centers. The decision highlighted the regulatory changes in the education sector and the specific contractual arrangements in this case, ultimately setting aside the service tax demand and granting relief to the appellant.</description>
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      <pubDate>Fri, 16 Dec 2016 00:00:00 +0530</pubDate>
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