https://www.taxtmi.com/highlights?id=75494 Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which held that universities, through their affiliated colleges, provide education services by collecting affiliation fees. This activity was deemed to be a part of the curriculum for obtaining qualifications recognized by law, and therefore exempt from service tax. - The Tribunal further observed that the appellant university, as an educational institution, provided services to its affiliated colleges, which were also educational institutions. - Benefit of exemption allowed. en-us Fri, 08 Mar 2024 10:52:29 +0530 Fri, 08 Mar 2024 10:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75494 Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which held that universities, through their affiliated colleges, provide education services by collecting affiliation fees. This activity was deemed to be a part of the curriculum for obtaining qualifications recognized by law, and therefore exempt from service tax. - The Tribunal further observed that the appellant university, as an educational institution, provided services to its affiliated colleges, which were also educational institutions. - Benefit of exemption allowed. Highlights Service Tax Fri, 08 Mar 2024 10:52:29 +0530 https://www.taxtmi.com/highlights?id=75494