https://www.taxtmi.com/caselaws?id=775910 The CESTAT New Delhi held that the appellant's collection of Affiliation/Recognition Fees does not attract service tax as the activity is non-commercial and outside GST ambit. Prior rulings from Bombay HC and CESTAT New Delhi established that such university activities lack jurisdictional facts for tax imposition. Consequently, the impugned show cause notice and order were set aside, and the appeal was allowed. en-us Fri, 01 Aug 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775910 The CESTAT New Delhi held that the appellant's collection of Affiliation/Recognition Fees does not attract service tax as the activity is non-commercial and outside GST ambit. Prior rulings from Bombay HC and CESTAT New Delhi established that such university activities lack jurisdictional facts for tax imposition. Consequently, the impugned show cause notice and order were set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775910