https://www.taxtmi.com/caselaws?id=751218 CESTAT Hyderabad held that an educational institution's fees from post graduate student status program were exempt from service tax as the institution qualified as an educational institution under the negative list, being UGC-recognized and offering degree programs. The tribunal found that externally funded research projects did not constitute taxable services since no service was provided to funders - the institution's research activities were academic in nature with IP placed in public domain through publications. The tribunal rejected extended limitation period and penalties, finding no suppression of facts by the appellant. Appeals were allowed and impugned orders set aside. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 09 Apr 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751218 CESTAT Hyderabad held that an educational institution's fees from post graduate student status program were exempt from service tax as the institution qualified as an educational institution under the negative list, being UGC-recognized and offering degree programs. The tribunal found that externally funded research projects did not constitute taxable services since no service was provided to funders - the institution's research activities were academic in nature with IP placed in public domain through publications. The tribunal rejected extended limitation period and penalties, finding no suppression of facts by the appellant. Appeals were allowed and impugned orders set aside. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751218