https://www.taxtmi.com/caselaws?id=795165 Affiliation and recognition functions performed by a statutory university under its governing law regulate courses, educational standards, faculty eligibility, examinations and degree awards. These functions are integral to promoting education and qualify for the service tax exemption available to a governmental authority for activities relating to municipal functions under Article 243W. Independently, statutory affiliation and recognition duties performed without commercial elements or contractual reciprocity are not activities undertaken for consideration and therefore do not constitute taxable services. On these grounds, no service tax was payable on the related fees, and the demand was dropped. en-us Tue, 09 Jun 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795165 Affiliation and recognition functions performed by a statutory university under its governing law regulate courses, educational standards, faculty eligibility, examinations and degree awards. These functions are integral to promoting education and qualify for the service tax exemption available to a governmental authority for activities relating to municipal functions under Article 243W. Independently, statutory affiliation and recognition duties performed without commercial elements or contractual reciprocity are not activities undertaken for consideration and therefore do not constitute taxable services. On these grounds, no service tax was payable on the related fees, and the demand was dropped. Case-Laws Service Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795165