https://www.taxtmi.com/caselaws?id=766885 CESTAT Chandigarh held that a state university operating distance education programs through Learning Centers and Regional Centers was not liable for service tax. The tribunal found the university retained core educational functions including admission criteria, syllabus, examinations, and degree awards, while LCs/RCs provided auxiliary services like teaching and local coordination. The arrangement was deemed educational service exempt from tax, not a taxable franchise service, as the university controlled curriculum and fees while paying LCs/RCs from collected revenue rather than receiving consideration from them. en-us Tue, 04 Mar 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766885 CESTAT Chandigarh held that a state university operating distance education programs through Learning Centers and Regional Centers was not liable for service tax. The tribunal found the university retained core educational functions including admission criteria, syllabus, examinations, and degree awards, while LCs/RCs provided auxiliary services like teaching and local coordination. The arrangement was deemed educational service exempt from tax, not a taxable franchise service, as the university controlled curriculum and fees while paying LCs/RCs from collected revenue rather than receiving consideration from them. Case-Laws Service Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766885