https://www.taxtmi.com/caselaws?id=769881 CESTAT New Delhi allowed the appeal concerning service tax on affiliation fees and rental income. The tribunal held that affiliation fees collected by the educational institution from affiliated colleges are exempt from service tax, following SC precedent in Principal Additional Director General vs. Rajeev Gandhi University of Health Sciences, which recognized universities as educational institutions providing auxiliary educational services under section 66D exemption. Regarding rental income from immovable property, the tribunal found the demand wrongly confirmed as the appellant's rental receipts fell below the Rs. 10 lakh threshold prescribed under Notification No. 33/2012-ST, making them exempt from service tax liability. en-us Thu, 17 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769881 CESTAT New Delhi allowed the appeal concerning service tax on affiliation fees and rental income. The tribunal held that affiliation fees collected by the educational institution from affiliated colleges are exempt from service tax, following SC precedent in Principal Additional Director General vs. Rajeev Gandhi University of Health Sciences, which recognized universities as educational institutions providing auxiliary educational services under section 66D exemption. Regarding rental income from immovable property, the tribunal found the demand wrongly confirmed as the appellant's rental receipts fell below the Rs. 10 lakh threshold prescribed under Notification No. 33/2012-ST, making them exempt from service tax liability. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769881