TaxTMI 
TaxTMI 
2022 (6) TMI 584
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....nd the same, with the consent of the learned counsel appearing on either side, both the writ petitions were heard together and disposed of by this common order. 2. That the petitioners are State Universities created under the Act of State Legislature. The petitioner University in W.P.No.21907 of 2021 is a Medical University under whom all the medical colleges run in the State of Tamil Nadu are affiliated. 3. In respect of the petitioner in W.P.No.26300 of 2021 is concerned, it is a general University, where other non professional colleges in the territorial jurisdiction of that University are affiliated. 3. These Universities are primarily affiliating Universities under which several institutions get affiliated and the students adm....
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....0502 of 2019. 8. Relying upon this decision, the learned counsel for the petitioner Universities would contend that, the issue raised in these writ petitions is squarely covered by the said decision and therefore the show cause notice issued in respect of petitioner University in W.P.No.21907 of 2021 and the Order-in-Original issued in respect of petitioner University in W.P.No.26300 of 2021 are liable to be set aside in view of the law declared in the said order cited supra. 9. Mrs.R.Hemalatha, learned Senior Standing Counsel for the respondents in W.P.No.21907 of 2021 and Mr.Umesh Rao, learned Senior Standing Counsel appearing for the respondents in W.P.No.26300 of 2021, on instructions would submit that, first of all against the or....
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....ies cannot be treated as educational services. Therefore, for such revenue that they collect definitely they shall be brought under the purview of service tax. Hence, to that extent the impugned proposal made by way of show cause notice and the order-in-original passed against the petitioners herein can be sustained, they contended. 13. I have considered the rival submissions made by the learned counsel appearing for either side and have perused the materials placed on record. 14. As has been rightly pointed out by the learned counsel for the petitioner Universities, the issue raised in these writ petitions is no more res integra, at least for the present, in view of the judgment made in "Madurai Kamaraj University -Vs- Joint Commissi....
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.... educational services being provided by the educational institutions ie., the petitioner herein which can also be exempted from the purview of service tax. Therefore, that aspect of assessment and demand made for levying service tax on the services provided by the petitioner institution under the heading renting of immovable property also, in the considered view of this Court, cannot be sustained. Therefore, on both aspects, the assessment and demand made by the respondent, in the considered view of this Court, is untenable and therefore, it is liable to be interfered with. 25. The alternative appeal remedy plea raised by the respondent also has been considered and in this context, the judgment of the Gujarat High Court has been pl....