https://www.taxtmi.com/highlights?id=57674 Levy of Service Tax - fees collected by the University - It is true that authorisation is given to the University to maintain the property. But then, there is clear commercial element in these transactions. The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service.- HC en-us Wed, 21 Apr 2021 22:03:17 +0530 Wed, 21 Apr 2021 22:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57674 Levy of Service Tax - fees collected by the University - It is true that authorisation is given to the University to maintain the property. But then, there is clear commercial element in these transactions. The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service.- HC Highlights Service Tax Wed, 21 Apr 2021 22:03:17 +0530 https://www.taxtmi.com/highlights?id=57674