Service Tax Demand on University Learning Centres Overturned; LCs Not Liable for Tax Collection Under Current Law.

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....Levy of service tax - Authorized Learning Centre (LCs) - The University is recognized by the Statute as well as by the UGC, DEC & AICTE. When, it is so, then the LCs have no control over the fee which is directly collected by the University who later shared with LCs. - Demand of service tax set aside - AT....