https://www.taxtmi.com/caselaws?id=355406 Where a university directly collects fees and awards qualifications recognised by law, the fee share passed to authorised learning centres falls within the educational exemption and does not attract Service Tax in the centres' hands. The centres had no independent control over fee collection, and the arrangement was treated as part of the exempt educational framework rather than a taxable service rendered by them. On that basis, the tax demand against the learning centres could not be sustained and was correctly dropped. en-us Wed, 23 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355406 Where a university directly collects fees and awards qualifications recognised by law, the fee share passed to authorised learning centres falls within the educational exemption and does not attract Service Tax in the centres' hands. The centres had no independent control over fee collection, and the arrangement was treated as part of the exempt educational framework rather than a taxable service rendered by them. On that basis, the tax demand against the learning centres could not be sustained and was correctly dropped. Case-Laws Service Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355406