https://www.taxtmi.com/caselaws?id=410417 The dominant issue was whether the service recipients, namely certain Boards and a University, qualified as "educational institutions" for service tax classification and exemption. The HC held that once the recipients are treated as educational institutions, the services provided to them fall within the applicable exemption, thereby rendering the impugned show-cause notices legally unsustainable; accordingly, the notices were quashed. In appeal, the SC declined to entertain the SLP under Art. 136 and dismissed it, leaving the HC's determination intact. en-us Wed, 06 Jan 2021 00:00:00 +0530 Fri, 09 Jan 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410417 The dominant issue was whether the service recipients, namely certain Boards and a University, qualified as "educational institutions" for service tax classification and exemption. The HC held that once the recipients are treated as educational institutions, the services provided to them fall within the applicable exemption, thereby rendering the impugned show-cause notices legally unsustainable; accordingly, the notices were quashed. In appeal, the SC declined to entertain the SLP under Art. 136 and dismissed it, leaving the HC's determination intact. Case-Laws Service Tax Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410417