https://www.taxtmi.com/caselaws?id=797641 Rental of immovable property qualifies for exemption as a service to or by an educational institution only where the claimant proves the lessee's qualifying status and use for educational purposes. A lease to a registered society permitting mixed office, commercial, educational, counselling, research and hostel uses does not establish eligibility. Exemption notifications are strictly construed, and the claimant bears the burden of proof. Extended limitation requires a positive act showing intent to evade tax, not merely non-payment. Tax recovery remains restricted to the legally recoverable period of five years from the last date for filing the service-tax return, with the related penalty reduced proportionately. en-us Fri, 21 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797641 Rental of immovable property qualifies for exemption as a service to or by an educational institution only where the claimant proves the lessee's qualifying status and use for educational purposes. A lease to a registered society permitting mixed office, commercial, educational, counselling, research and hostel uses does not establish eligibility. Exemption notifications are strictly construed, and the claimant bears the burden of proof. Extended limitation requires a positive act showing intent to evade tax, not merely non-payment. Tax recovery remains restricted to the legally recoverable period of five years from the last date for filing the service-tax return, with the related penalty reduced proportionately. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797641