https://www.taxtmi.com/caselaws?id=406703 Affiliation fees, inspection fees and similar statutory collections by a University were treated as compulsory levies collected under the governing statute, so they did not amount to consideration for a taxable service and the service tax demand on that component was quashed. Renting of immovable property was treated as a commercial activity distinct from statutory functions, so service tax on rental income was upheld. Penalty was also set aside because the assessee was not a private entity and there was no allegation of forgery or misrepresentation. en-us Mon, 22 Feb 2021 00:00:00 +0530 Mon, 07 Mar 2022 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406703 Affiliation fees, inspection fees and similar statutory collections by a University were treated as compulsory levies collected under the governing statute, so they did not amount to consideration for a taxable service and the service tax demand on that component was quashed. Renting of immovable property was treated as a commercial activity distinct from statutory functions, so service tax on rental income was upheld. Penalty was also set aside because the assessee was not a private entity and there was no allegation of forgery or misrepresentation. Case-Laws Service Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406703