https://www.taxtmi.com/caselaws?id=423743 Universities' affiliation work, conduct of examinations, award of degrees and related campus activities were treated as part of their educational function and not as separate taxable services. Rental income from premises let out for facilities such as banks, a post office and a canteen was also regarded as ancillary to the educational activity, rather than an independent service liable to service tax. On that basis, the service tax demand could not be sustained and the impugned notices and order were set aside in favour of the universities. en-us Tue, 12 Apr 2022 00:00:00 +0530 Fri, 28 Nov 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423743 Universities' affiliation work, conduct of examinations, award of degrees and related campus activities were treated as part of their educational function and not as separate taxable services. Rental income from premises let out for facilities such as banks, a post office and a canteen was also regarded as ancillary to the educational activity, rather than an independent service liable to service tax. On that basis, the service tax demand could not be sustained and the impugned notices and order were set aside in favour of the universities. Case-Laws Service Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423743