TaxTMI 
TaxTMI 
2025 (8) TMI 97
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.... Section 174 & 142(8)(a) of the Central Goods and Service Tax Act' 2017. (b) I also order for the recovery of Interest at applicable rate(s) on the amounts confirmed at (a) above, under Section 75 of the Finance Act, 1944 read with Section 174 & 142(8)(a) of the Central Goods and Service Tax Act' 2017. (c) I impose equal Penalty Rs. 1,18,35,056/ (Rupees One Crores Eighteen Lakhs Thirty Five Thousand and Fifty Six only) upon them under Section 78 of the Finance Act, 1944 read with Section 174 & 142(8)(a) of the Central Goods and Service Tax Act' 2017, for failure to pay service tax by reason of suppression of the facts, concealing the taxable value of the aforesaid services with a predetermined intent to evade payment of the Service Tax liable to be paid by them. However benefit of reduced penalty of 25% of penalty as per proviso to Section 78 ibid, is available to them subject to the condition that Service Tax demand of Rs. 1,18,35,056/ and the interest payable thereon under Section 75, is paid within thirty days from the date of communication of this order along with amount of penalty so determined. (d) I impose a penalty of Rs 10,000/-, upon....
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....ce Tax Rules, 1994 read with Section 174(2) of CGST Act, 2017." 2.4 Show cause notice has been adjudicated as per Order-in-Original referred in Para-1 above. 2.5 Aggrieved, the appellant filed appeal before the Commissioner (Appeals) which has been dismissed as per the impugned order. 2.6 Hence, this appeal. 3.1 We have heard Shri Sanjiv Agarwal, Chartered Accountant for the appellant and Shri Shashank Yadav, Authorised Representative for the Department. 4.1 We have considered the impugned order along with the submissions made in the appeal and in the course of the arguments. 4.2 We find that the issue is no longer res-integra and has been decided by this Tribunal in following cases:- Goa University vs. Joint Commissioner of Central Goods and Service Tax in Writ Petition No. 723 of 2024 M/s Jiwaji Vishwavidhyalaya vs. Commissioner of Central Goods and Service Tax & Central Excise, Bhopal 2025 (5) TMI 153-CESTAT NEW DELHI Visvesvaraya Technological University vs. Additional Director General, Directorate General of GST Intelligence, Belagavi 2024 (167) taxmann.com 201 (Karnataka) Devi Ahilya Vishwavidhyalaya (University) vs. Commi....
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....ion". The word "activity" has not been defined in the Act. In common parlance, it would mean an act, a deed, a work, an operation or the like. An "activity carried on" means an act executed, a deed done, a work accomplished or an operation carried out. This expression has a wider connotation and includes both active and passive act. The second component of the definition is consideration, which again is not well defined. However, as per Explanation (a) to section 67 of the Act, "consideration" includes any amount that is payable for the taxable services provided orto be provided. This Explanation does not make the idea clear. (c) Let us see the definition of consideration u/s 2(d) of the Indian Contract Act, 1872, which reads: "When at the desire of the promisor, the promisee or any other person has done or abstained from doing, or does or abstains from doing, or promises to do or abstain from doing something, such act or abstinence or promise is called consideration for the promise". The purpose of consideration is to put some legal limits on enforceability of agreements, in the sense that only those promises which are supported by consideration are enfo....
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....s under: "Affiliation" of college. To university means such a connection between an existing university and a college as shall be entered into by their mutual consent, under the conditions approved by the University Commissioners or other proper authorities." The Apex Court in BHARATIYA EDUCATION SOCIETY vs. STATE OF HIMACHAL PRADESH (2011) 4 SCC 527, para 19 observed: "In the context of NCTE Act, `affiliation' enables and permits an institution to send its students to participate in the public examinations conducted by the Examining Body and secure the qualification in the nature of degrees, diplomas, certificates..." Affiliation creates a kind of umbilical chord between affiliating body and the affiliated entity. Section 2(a) of RGUHS Act, defines "Affiliated College" to mean a college or institution... affiliated to the University in accordance with the Statutes. It also includes the institutions that are deemed to be affiliated to the University. Deeming part is not relevant for our discussion. Section 4 of this Act which enlists the powers & functions of the University, at clause (vii) reads "to affiliate or recognise colleges and instit....