https://www.taxtmi.com/caselaws?id=465224 CESTAT set aside the service tax demand on affiliation-related receipts of the appellant educational institution. It held that amounts collected as affiliation fees, including sums kept as refundable security in the form of FDRs with interest passed on to affiliated colleges, constitute consideration for educational services exempt under Entry 09(a) of Notif. 25/2012-ST. Relying on consistent HC precedent holding that affiliation and related renting/use of premises by universities are not taxable as services, the Tribunal found the assessment and demand untenable and allowed the appeal in full. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 11 Dec 2025 20:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465224 CESTAT set aside the service tax demand on affiliation-related receipts of the appellant educational institution. It held that amounts collected as affiliation fees, including sums kept as refundable security in the form of FDRs with interest passed on to affiliated colleges, constitute consideration for educational services exempt under Entry 09(a) of Notif. 25/2012-ST. Relying on consistent HC precedent holding that affiliation and related renting/use of premises by universities are not taxable as services, the Tribunal found the assessment and demand untenable and allowed the appeal in full. Case-Laws Service Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465224