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    <title>2025 (5) TMI 2175 - CESTAT NEW DELHI</title>
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    <description>The CESTAT New Delhi held that service tax cannot be levied on affiliation fees received by universities from colleges, affirming the Karnataka HC ruling in M/s Rajiv Gandhi University of Health Science. The tribunal found no distinguishing facts in the present case and set aside the service tax demand on affiliation fees. However, the demand of service tax on rent received and amounts for convention services was upheld. The appeal was allowed in part.</description>
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    <pubDate>Thu, 22 May 2025 00:00:00 +0530</pubDate>
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      <title>2025 (5) TMI 2175 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=463045</link>
      <description>The CESTAT New Delhi held that service tax cannot be levied on affiliation fees received by universities from colleges, affirming the Karnataka HC ruling in M/s Rajiv Gandhi University of Health Science. The tribunal found no distinguishing facts in the present case and set aside the service tax demand on affiliation fees. However, the demand of service tax on rent received and amounts for convention services was upheld. The appeal was allowed in part.</description>
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      <pubDate>Thu, 22 May 2025 00:00:00 +0530</pubDate>
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