https://www.taxtmi.com/caselaws?id=798247 GST exemption for services relating to admission or conduct of examinations is construed strictly and does not extend to affiliation, affiliation-processing, annual registration, or late-registration functions that are antecedent or administrative. Such fees are treated as taxable supplies. Circular No. 234/28/2024-GST confines "as is where is" regularisation to affiliation services and does not cover registration-related charges. Where GST was not separately collected, gross receipts require cum-tax valuation under Rule 35. Extended limitation under Section 74 requires proof of fraud, wilful misstatement, or deliberate suppression intended to evade tax; non-payment and a bona fide view on taxability are insufficient. Interest and penalties apply only to surviving, recomputed tax liabilities, not to time-barred or regularised demands. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798247 GST exemption for services relating to admission or conduct of examinations is construed strictly and does not extend to affiliation, affiliation-processing, annual registration, or late-registration functions that are antecedent or administrative. Such fees are treated as taxable supplies. Circular No. 234/28/2024-GST confines "as is where is" regularisation to affiliation services and does not cover registration-related charges. Where GST was not separately collected, gross receipts require cum-tax valuation under Rule 35. Extended limitation under Section 74 requires proof of fraud, wilful misstatement, or deliberate suppression intended to evade tax; non-payment and a bona fide view on taxability are insufficient. Interest and penalties apply only to surviving, recomputed tax liabilities, not to time-barred or regularised demands. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798247