https://www.taxtmi.com/caselaws?id=406703 The university was found not liable to pay service tax on fees collected from affiliated colleges due to them being statutory levies exempt from service tax. However, the demand for service tax on renting of immovable properties was upheld. The court emphasized the distinction between statutory functions and commercial activities, exempting certain fees but upholding the service tax demand on renting properties. The penalty imposition on the university was deemed unjustified and was quashed. The judgment partly allowed the writ petition, highlighting the university's primarily statutory activities exempt from service tax, except for commercial transactions. en-us Mon, 22 Feb 2021 00:00:00 +0530 Fri, 20 Feb 2026 17:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406703 The university was found not liable to pay service tax on fees collected from affiliated colleges due to them being statutory levies exempt from service tax. However, the demand for service tax on renting of immovable properties was upheld. The court emphasized the distinction between statutory functions and commercial activities, exempting certain fees but upholding the service tax demand on renting properties. The penalty imposition on the university was deemed unjustified and was quashed. The judgment partly allowed the writ petition, highlighting the university's primarily statutory activities exempt from service tax, except for commercial transactions. Case-Laws Service Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406703