https://www.taxtmi.com/caselaws?id=412171 The Madras HC ruled that a university's services including granting affiliation, conducting examinations, and providing campus facilities like banks, post offices, and canteens to students, staff, and faculty are exempt from service tax under Section 66-D of the Finance Act and the Mega Exemption Notification 2012. The court rejected the revenue department's narrow interpretation of "conduct of examination," holding that universities primarily conduct examinations with colleges as facilitators. Allied services such as renting immovable property for banking, postal, and catering services were deemed part of educational services and thus exempt. The petition was allowed, and the service tax demand was held untenable. en-us Mon, 16 Aug 2021 00:00:00 +0530 Thu, 22 May 2025 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412171 The Madras HC ruled that a university's services including granting affiliation, conducting examinations, and providing campus facilities like banks, post offices, and canteens to students, staff, and faculty are exempt from service tax under Section 66-D of the Finance Act and the Mega Exemption Notification 2012. The court rejected the revenue department's narrow interpretation of "conduct of examination," holding that universities primarily conduct examinations with colleges as facilitators. Allied services such as renting immovable property for banking, postal, and catering services were deemed part of educational services and thus exempt. The petition was allowed, and the service tax demand was held untenable. Case-Laws Service Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412171