https://www.taxtmi.com/caselaws?id=790594 Service tax was disputed on an alumni fee collected by a university, but the agreement showed the appellant provided education support and operational assistance, while the fee was collected by the university for alumni-related purposes. On that basis, the fee was not proved to be consideration flowing to the appellant for any taxable service, so it could not form part of taxable value. The extended period of limitation also failed because returns were regularly filed, departmental audits were conducted, and the relevant facts were available to the department, with no suppression or other ground justifying extended limitation. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790594 Service tax was disputed on an alumni fee collected by a university, but the agreement showed the appellant provided education support and operational assistance, while the fee was collected by the university for alumni-related purposes. On that basis, the fee was not proved to be consideration flowing to the appellant for any taxable service, so it could not form part of taxable value. The extended period of limitation also failed because returns were regularly filed, departmental audits were conducted, and the relevant facts were available to the department, with no suppression or other ground justifying extended limitation. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790594