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    <description>The SC and HC precedents guided the Tribunal&#039;s ruling on service tax for a university. The Tribunal held that affiliation fees and rental income from campus facilities are exempt under section 66D(1) of the Finance Act, 1994. Relying on prior judicial decisions, the Tribunal set aside the service tax demand, interest, and penalties, affirming the educational institution&#039;s tax exemption.</description>
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