2025 (6) TMI 1733

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....es charged from educational institutions/colleges. 2. M/s. Makhanlal Chaturvedi National University of Journalism & Communication is a University established under the Madhya Pradesh Makhanlal Chaturvedi Rashtriya Patrakarita Avam Sanchar Vishwavidyalaya Adhiniyam, 1990. The university offers education in journalism, mass communication, public relations, and related fields through its own institution as well as through various affiliated colleges. The university grants affiliation to these colleges, and in return, it collects affiliation fees. From July,2012 to June,2017, the university collected a total of Rs.4,47,03,196/- on account of these affiliation fees. 3. Show cause notice dated 23.03.2018 was issued to them alleging non-payment ....

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....e High Court and the same is squarely applicable to the controversy in the present case. 6. The learned Authorised Representative has relied on the decision of the Madras High Court in Pondicherry University versus Joint Commissioner of GST & CE 2024 (14) Centax 160 (Mad.), where the learned Single Judge had dismissed the writ petition challenging the levy of service tax on affiliation fees. However, we find that the decision relied on by the appellant in the case of Rajiv Gandhi University by the Division Bench of the High Court of Karnataka was challenged by the revenue in SLP(C)D No.59470/2024 before the Supreme Court and vide Order dated 24.01.2025, it was dismissed at the miscellaneous stage observing as under: "2. Having heard the ....

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....lation to higher education as under :- * Curriculum structure * System of evaluation and examination * Content * Eligibility criteria for admitting students * Process of teaching and learning 11. The adjudicating authority has erred in holding that services provided by the university is neither covered by the negative list nor mega exemption notification. The clause (l) of the negative list provides as under.- 66D. Negative list of services. - The negative list shall comprise of the following services namel:- (1) services by way of - (i) pre-school education and education up to higher secondary school or equivalent, (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time ....

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....the entry in the negative list and by virtue of the portion of the exemption notification, it will be clear that all services relating to education are exempt from service fax. There are many services provided to an educational institution. These have been described as "auxiliary educational services" and they have been defined in the exemption notification. Such services provided to an educational institution are exempt from service tax. For example, if a school hires a bus from a transport operator in order to ferry students to and from school, the transport services provided by the transport operator to the school are exempt by virtue of the exemption notification. 15. It may be seen that all services relating to education have been ex....