https://www.taxtmi.com/caselaws?id=756505 A high court addressed whether a university's functions attract service tax. It held that the university qualifies as an educational institution under the Negative List and relevant exemption notifications, so fees for affiliation, recognition and other statutory educational functions are not 'services for consideration' and are not taxable. The court treated the levy as activity centric and held income from renting immovable property for banking facilities is taxable because it is not incidental to education, while rentals for canteen/catering incidental to students and staff remain exempt under notifications. The show cause notice was quashed insofar as it sought tax on affiliation income and remanded for fresh notice on taxable rentals. en-us Tue, 30 Jul 2024 00:00:00 +0530 Sat, 04 Apr 2026 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756505 A high court addressed whether a university's functions attract service tax. It held that the university qualifies as an educational institution under the Negative List and relevant exemption notifications, so fees for affiliation, recognition and other statutory educational functions are not 'services for consideration' and are not taxable. The court treated the levy as activity centric and held income from renting immovable property for banking facilities is taxable because it is not incidental to education, while rentals for canteen/catering incidental to students and staff remain exempt under notifications. The show cause notice was quashed insofar as it sought tax on affiliation income and remanded for fresh notice on taxable rentals. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756505