https://www.taxtmi.com/caselaws?id=425928 HC held that affiliation granted by the petitioner university to private colleges is a service in furtherance of providing education and, therefore, cannot be subjected to service tax as an independent taxable service. Since the core issue involved the jurisdiction of the authorities to levy service tax on such educational activity, and the respondents had clearly taken a stand that affiliation fees were taxable, HC found it inappropriate to compel the petitioner to first respond to the show cause notice. The petition was entertained and disposed of, holding the departmental view erroneous and declining to relegate the petitioner to the adjudicating authority. en-us Tue, 26 Jul 2022 00:00:00 +0530 Fri, 28 Nov 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425928 HC held that affiliation granted by the petitioner university to private colleges is a service in furtherance of providing education and, therefore, cannot be subjected to service tax as an independent taxable service. Since the core issue involved the jurisdiction of the authorities to levy service tax on such educational activity, and the respondents had clearly taken a stand that affiliation fees were taxable, HC found it inappropriate to compel the petitioner to first respond to the show cause notice. The petition was entertained and disposed of, holding the departmental view erroneous and declining to relegate the petitioner to the adjudicating authority. Case-Laws Service Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425928