https://www.taxtmi.com/caselaws?id=468287 Amounts collected from students as alumni fee were held not to attract Service Tax because the institution rendered no service in return for the collection. The fee was only towards supporting an alumni association to maintain contact between former students and the institution, and the absence of any service element meant the statutory requirement of consideration for a taxable service was not met. The Service Tax demand was therefore unsustainable and the impugned order was liable to be set aside. en-us Wed, 14 Dec 2016 00:00:00 +0530 Mon, 27 Apr 2026 10:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468287 Amounts collected from students as alumni fee were held not to attract Service Tax because the institution rendered no service in return for the collection. The fee was only towards supporting an alumni association to maintain contact between former students and the institution, and the absence of any service element meant the statutory requirement of consideration for a taxable service was not met. The Service Tax demand was therefore unsustainable and the impugned order was liable to be set aside. Case-Laws Service Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468287