https://www.taxtmi.com/caselaws?id=788881 Affiliation and renewal of affiliation by a university were treated as statutory functions under the governing education law, not as commercial activities performed for consideration. On that basis, the element of reciprocal contractual service and quid pro quo required for a taxable service was absent, so affiliation fees were not liable to service tax. Notification No. 25/2012 was also relied on as supporting the non-taxable character of the activity. The issue was stated to be covered by the cited High Court ruling, and no distinguishing facts were found, so the departmental appeal failed. en-us Tue, 17 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788881 Affiliation and renewal of affiliation by a university were treated as statutory functions under the governing education law, not as commercial activities performed for consideration. On that basis, the element of reciprocal contractual service and quid pro quo required for a taxable service was absent, so affiliation fees were not liable to service tax. Notification No. 25/2012 was also relied on as supporting the non-taxable character of the activity. The issue was stated to be covered by the cited High Court ruling, and no distinguishing facts were found, so the departmental appeal failed. Case-Laws Service Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788881