https://www.taxtmi.com/caselaws?id=466630 Whether services rendered by an affiliating university fall within the educational services exemption: the court applied a purposive construction of the service tax charging and exemption regime and the expanded scope of the Mega Exemption Notification, treating affiliation, fixation of intake, conduct of examinations and provision of campus facilities to service providers as integral to imparting education; outcome - such services, including affiliation fees, allied admission and examination activities, and renting of immovable property for campus-related service providers, are exempt and the impugned assessment and demand were set aside with a directed refund. en-us Tue, 21 Sep 2021 00:00:00 +0530 Sat, 14 Feb 2026 20:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466630 Whether services rendered by an affiliating university fall within the educational services exemption: the court applied a purposive construction of the service tax charging and exemption regime and the expanded scope of the Mega Exemption Notification, treating affiliation, fixation of intake, conduct of examinations and provision of campus facilities to service providers as integral to imparting education; outcome - such services, including affiliation fees, allied admission and examination activities, and renting of immovable property for campus-related service providers, are exempt and the impugned assessment and demand were set aside with a directed refund. Case-Laws Indian Laws Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466630