https://www.taxtmi.com/caselaws?id=770955 CESTAT New Delhi dismissed the appeal, ruling in favor of the appellant educational institution on both contested issues. The tribunal held that affiliation fees charged by universities to colleges constitute services in furtherance of education provision, following Karnataka HC precedent in Rajiv Gandhi University case. Additionally, the appellant qualified for SSI exemption on rental services as aggregate value remained below Rs. 10 lakhs threshold under Notification 33/2012-ST. The tribunal relied on previous decisions in similar university cases, determining service tax demand on affiliation fees unsustainable and confirming exemption eligibility for property rental services. en-us Fri, 16 May 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770955 CESTAT New Delhi dismissed the appeal, ruling in favor of the appellant educational institution on both contested issues. The tribunal held that affiliation fees charged by universities to colleges constitute services in furtherance of education provision, following Karnataka HC precedent in Rajiv Gandhi University case. Additionally, the appellant qualified for SSI exemption on rental services as aggregate value remained below Rs. 10 lakhs threshold under Notification 33/2012-ST. The tribunal relied on previous decisions in similar university cases, determining service tax demand on affiliation fees unsustainable and confirming exemption eligibility for property rental services. Case-Laws Service Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770955