2024 (3) TMI 343

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llects affiliation fees from various colleges/institutes. Revenue was of the opinion that the affiliation fees collected by the appellant is towards rendering of service, which is not outside the purview of section 66D of Chapter V of the Finance Act, 1994 [the Finance Act]. Accordingly, a show cause notice dated 27.03.2018 the demanding service tax of Rs. 4,41,87,527/- was issued to the appellant; the demand raised in was confirmed vide impugned order-in-original No. 10/COMMR/ST/JBP/2018 dated 27.06.2018 [the impugned order] along with interest and equal penalty. 2. Shri Manish Koushal, learned consultant appearing for the appellant and submits that the issue is no longer res-integra being decided by High Court of Karnataka in Writ-Peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioner-University is established under the Karnataka State Universities Act, 2000 and Universities are established by the State for furthering the advancement of learning and pursuing of higher education and research. For this purpose, apart from they themselves imparting education through their constituent colleges, it also admits educational Institutions not maintained by the University as affiliated colleges and in the process regulates the manner in which education has to be imparted in the said Colleges and also conducts examinations. In the process, for providing services for imparting education, it charges affiliation fee to the said colleges and the University has to be considered as an Educational Institution imparting educat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in the following manner, namely :- (a) if various elements of such service are naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which give such bundle its essential character; (b) if various elements of such service are not naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which results in highest liability of service tax. Explanation. - For the purpose of sub-section (3), the expression "bundled service" means bundle of provision of various services wherein an element of provision of one service is combined with an element or elements of provision of any other service or services." 14....