https://www.taxtmi.com/caselaws?id=783018 The Tribunal held that affiliation fees collected by the appellant from schools for the period July 2012 to June 2017 are not liable to service tax. Relying on HC precedents, it held that affiliation establishes an institutional linkage for regulating and facilitating education, and does not constitute a taxable "activity for consideration" in the nature of a commercial service. The Tribunal further held that the appellant qualifies as an "educational institution," and that the exemption under the relevant notification, including as amended from 01.04.2017, squarely applies because affiliation relates to pre-school and school-level education. Consequently, the demand of service tax was set aside and the appeal allowed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783018 The Tribunal held that affiliation fees collected by the appellant from schools for the period July 2012 to June 2017 are not liable to service tax. Relying on HC precedents, it held that affiliation establishes an institutional linkage for regulating and facilitating education, and does not constitute a taxable "activity for consideration" in the nature of a commercial service. The Tribunal further held that the appellant qualifies as an "educational institution," and that the exemption under the relevant notification, including as amended from 01.04.2017, squarely applies because affiliation relates to pre-school and school-level education. Consequently, the demand of service tax was set aside and the appeal allowed. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783018