2025 (5) TMI 1828

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....cise, Bhopal confirming a demand of Service Tax of Rs. 2,89,82,528/-under the proviso to section 73(1) of the Finance Act, 1994 Act invoking extended period of limitation along with interest under section 75 of the Act and imposed an equivalent amount as penalty under section 78 of the Act. He further gave the appellant the option to pay of reduced penalty of only 25% of the service tax if the service tax with interest was paid within 30 days of the date of communication of the order. 2. We have heard learned counsel for the appellant and learned authorized representative for the Revenue and perused the records. 3. The facts which lead to the issue of the impugned order are that the appellant was investigated by the Directorate Genera....

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....lt, the impugned order is liable to be set aside as the petitioner educational institution i.e., the university cannot be assessed for demanding any service tax for the services of education provided by them which includes affiliation or other services provided to the students, faculty as well as the staff of the university. Therefore, in all respect, the impugned order shall not stand legal scrutiny. 27. Accordingly, the impugned order is set aside and the writ petition is allowed. However, there shall be no order as to costs. Consequently, the connected miscellaneous petition is closed." 8. This judgment was followed in several decisions and orders confirming demand of service tax on affiliation fees were dismissed. 9. Lear....