https://www.taxtmi.com/article/detailed?id=14982 The dispute concerns whether affiliation and recognition fees charged by a state university constitute taxable "services" under the Finance Act, 1994. The key operative principle is that affiliation performed pursuant to statutory mandate lacks the commercial element and contractual quid pro quo required for consideration, and therefore such receipts are not properly characterized as services subject to service tax. Precedent treating university affiliation as a non-commercial statutory function informs this position and bears on associated tax, registration, interest, and penalty demands. en-us Thu, 21 Aug 2025 16:54:19 +0530 Thu, 21 Aug 2025 16:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14982 The dispute concerns whether affiliation and recognition fees charged by a state university constitute taxable "services" under the Finance Act, 1994. The key operative principle is that affiliation performed pursuant to statutory mandate lacks the commercial element and contractual quid pro quo required for consideration, and therefore such receipts are not properly characterized as services subject to service tax. Precedent treating university affiliation as a non-commercial statutory function informs this position and bears on associated tax, registration, interest, and penalty demands. Articles Goods and Services Tax - GST Thu, 21 Aug 2025 16:54:19 +0530 https://www.taxtmi.com/article/detailed?id=14982