https://www.taxtmi.com/caselaws?id=773620 CESTAT New Delhi dismissed Revenue's appeal challenging exemption of affiliation fees from service tax. The Tribunal held that affiliation fees charged by universities from educational institutions are not liable to service tax under Finance Act, 1994. Following precedent from Karnataka HC in Rajiv Gandhi University case, the Tribunal ruled that university affiliation activities constitute services in furtherance of education provision, making them exempt. Commissioner (Appeals) findings were upheld, confirming affiliation fees are not chargeable to service tax. en-us Tue, 24 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 17:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773620 CESTAT New Delhi dismissed Revenue's appeal challenging exemption of affiliation fees from service tax. The Tribunal held that affiliation fees charged by universities from educational institutions are not liable to service tax under Finance Act, 1994. Following precedent from Karnataka HC in Rajiv Gandhi University case, the Tribunal ruled that university affiliation activities constitute services in furtherance of education provision, making them exempt. Commissioner (Appeals) findings were upheld, confirming affiliation fees are not chargeable to service tax. Case-Laws Service Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773620