https://www.taxtmi.com/caselaws?id=444946 HC dismissed the petitioner-university's writ challenging service tax liability, holding that its services did not fall within the negative list under Section 66D(l)(ii) of the Finance Act, 1994 and that the Mega Exemption Notification No. 25/2012-ST must be strictly construed at the applicability stage. The court rejected the claim that the university was outside the service tax net under Section 66B, except for a limited period exemption on renting of immovable property as an educational institution between 01.07.2012 and 31.03.2013. The exemption for renting stood withdrawn from 01.04.2013 by subsequent amendments, and no further benefit was available. The petition was dismissed. en-us Thu, 12 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444946 HC dismissed the petitioner-university's writ challenging service tax liability, holding that its services did not fall within the negative list under Section 66D(l)(ii) of the Finance Act, 1994 and that the Mega Exemption Notification No. 25/2012-ST must be strictly construed at the applicability stage. The court rejected the claim that the university was outside the service tax net under Section 66B, except for a limited period exemption on renting of immovable property as an educational institution between 01.07.2012 and 31.03.2013. The exemption for renting stood withdrawn from 01.04.2013 by subsequent amendments, and no further benefit was available. The petition was dismissed. Case-Laws Service Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444946