https://www.taxtmi.com/caselaws?id=354354 Courses conducted through an institute affiliated to a deemed university were treated as part of the university's recognised educational structure, so the degree-based exclusion applied and service tax did not attach. By contrast, courses run in collaboration with a foreign university remained taxable where recognition or equivalence of the foreign degree in India was not shown by competent evidence. Penalties were also waived because the dispute turned on interpretation of the statutory entry and the record did not show mala fide intent to evade tax. en-us Wed, 06 Dec 2017 00:00:00 +0530 Thu, 25 Jan 2018 09:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354354 Courses conducted through an institute affiliated to a deemed university were treated as part of the university's recognised educational structure, so the degree-based exclusion applied and service tax did not attach. By contrast, courses run in collaboration with a foreign university remained taxable where recognition or equivalence of the foreign degree in India was not shown by competent evidence. Penalties were also waived because the dispute turned on interpretation of the statutory entry and the record did not show mala fide intent to evade tax. Case-Laws Service Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354354