https://www.taxtmi.com/caselaws?id=784670 Service tax was held inapplicable to affiliation fees received by a university from affiliated colleges because granting, renewing, or withdrawing affiliation is a statutory function performed in discharge of public duties. The affiliation fee, together with late fees, fines, and penalties, was treated as part of the statutory fee structure rather than consideration for a service rendered for another in the commercial sense. The absence of reciprocity and quid pro quo meant the activity did not fall within the statutory definition of taxable service under the Finance Act, and the demand against the university was therefore unsustainable. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 09 Jan 2026 18:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784670 Service tax was held inapplicable to affiliation fees received by a university from affiliated colleges because granting, renewing, or withdrawing affiliation is a statutory function performed in discharge of public duties. The affiliation fee, together with late fees, fines, and penalties, was treated as part of the statutory fee structure rather than consideration for a service rendered for another in the commercial sense. The absence of reciprocity and quid pro quo meant the activity did not fall within the statutory definition of taxable service under the Finance Act, and the demand against the university was therefore unsustainable. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784670