https://www.taxtmi.com/caselaws?id=773703 CESTAT NEW DELHI ruled in favor of appellant university regarding service tax on affiliation fees collected from affiliated colleges. Following precedent from Jiwaji Vishwavidhyalaya case and Karnataka HC decision in Rajiv Gandhi University case, the Tribunal held that university affiliation services constitute education-related activities and are not taxable. The court determined affiliation fees, inspection fees, and no objection fees are non-taxable as they further educational services. Additionally, rental income qualified for threshold exemption since affiliation fees were deemed non-taxable. The original order was set aside, appeal allowed, and penalties were removed. en-us Thu, 26 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773703 CESTAT NEW DELHI ruled in favor of appellant university regarding service tax on affiliation fees collected from affiliated colleges. Following precedent from Jiwaji Vishwavidhyalaya case and Karnataka HC decision in Rajiv Gandhi University case, the Tribunal held that university affiliation services constitute education-related activities and are not taxable. The court determined affiliation fees, inspection fees, and no objection fees are non-taxable as they further educational services. Additionally, rental income qualified for threshold exemption since affiliation fees were deemed non-taxable. The original order was set aside, appeal allowed, and penalties were removed. Case-Laws Service Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773703