https://www.taxtmi.com/caselaws?id=450562 CESTAT New Delhi held that affiliation fees collected by a university from affiliated colleges are exempt from service tax under section 66D of the Finance Act, 1994. Following Karnataka HC precedent in Rajiv Gandhi University case, the tribunal concluded that education services provided through affiliated colleges fall under the exemption for educational services. The period 2014-2018 fell under the negative list regime, and services between educational institutions qualify for exemption under Entry 25/2012-ST. The impugned order was set aside and appeal allowed. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 08 Mar 2024 07:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450562 CESTAT New Delhi held that affiliation fees collected by a university from affiliated colleges are exempt from service tax under section 66D of the Finance Act, 1994. Following Karnataka HC precedent in Rajiv Gandhi University case, the tribunal concluded that education services provided through affiliated colleges fall under the exemption for educational services. The period 2014-2018 fell under the negative list regime, and services between educational institutions qualify for exemption under Entry 25/2012-ST. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450562