https://www.taxtmi.com/caselaws?id=426468 HC held that affiliation granted by the petitioner University to private colleges is an activity in furtherance of providing education, covered by statutory exemption, and therefore not exigible to service tax. Consequently, the show cause notice was held without jurisdiction insofar as it sought to levy service tax on affiliation fees and related penalties/fines, and was quashed to that extent. As regards rental income from buildings let out by the University, HC declined to enter into factual or quantitative issues and left it open to the respondent Authorities to proceed in accordance with law, subject to the petitioner's right to respond to the show cause notice on that limited aspect. en-us Tue, 26 Jul 2022 00:00:00 +0530 Thu, 11 Dec 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426468 HC held that affiliation granted by the petitioner University to private colleges is an activity in furtherance of providing education, covered by statutory exemption, and therefore not exigible to service tax. Consequently, the show cause notice was held without jurisdiction insofar as it sought to levy service tax on affiliation fees and related penalties/fines, and was quashed to that extent. As regards rental income from buildings let out by the University, HC declined to enter into factual or quantitative issues and left it open to the respondent Authorities to proceed in accordance with law, subject to the petitioner's right to respond to the show cause notice on that limited aspect. Case-Laws Service Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426468