TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 97
X X X X Extracts X X X X
X X X X Extracts X X X X
....dated 05.10.2019 holding as follows : - "ORDER (a) l confirm the demand of Service Tax amounting to Rs. 1,18,35,056/- (Rupees One Crores Eighteen Lakhs Thirty Five Thousand and Fifty Six only) including cesses and ordered to be recovered from M/s. University of Kota, Near Kabir Circle, MBS Marg, Kota (Rajasthan), in terms of the proviso to Section 73(1) of the Finance Act, 1944 read with 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. 1,18,35,0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment colleges under its jurisdiction as per the education policy of the State Government. Appellant got registered with GST vide GSTIN No. 08AAAJU0362K1ZX. 2.2 Acting on intelligence, an enquiry was initiated against the appellant and it was observed that the appellant was collecting Affiliation Fee/Recognition Fees on which they had not discharged service tax. 2.3 A show cause notice dated 23.04.2019 was issued to the appellant asking them to show cause as to why:- "(i) Service Tax amounting Rs.1,18,35,056/-(Rupees One Crore Eighteen lakh Thirty Five Thousand and Fifty Six only/-) (including Education Cess, Secondary & Higher Education Cess, Swach Bharat Cess and Krishi Kalyan Cess) as detailed above, should not be demanded and recover....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 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. Commissioner of CGST & Central Excise, Indore vide Final Order No. 50801/2025 dated 22.05.2025 [Tri.-Delhi] Principal Commissioner of CGST, Central....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Sr. Advocate representing the University repels this submission contending that the statutory activities of an entity that lack commercial elements do not answer this definition. Substantive part of Clause 44 reads as under: "Service" means any activity carried out by a person for another for consideration, and includes a declared service..." It is apparently a "means, includes & excludes" definition. It is not the case of either party that the exclusion part of the definition is invokable, and therefore a long list of exclusion is not reproduced. (b) The substantive definition of "service" has four building blocks namely: "activity"; "carried out"; "by one person for another" and, "for consideration". The word "activity" has not been....
X X X X Extracts X X X X
X X X X Extracts X X X X
....still remains a cardinal necessity of the formation of a contract..." Consideration in the sense of law means something valuable vide CHIDAMBARA IYER vs. RENGA IYER AIR 1966 SC 193. In simple terms, consideration means everything received or recoverable in return for a provision of service which may be monetary or non-monetary. To be taxable, an activity should be carried out by a person for consideration. Thus, an activity carried out without any consideration like donations, gifts or free charity ordinarily is outside the ambit of service. The concept "activity for a consideration" involves an element of contractual relationship wherein the person doing the activity does so at the desire of another in exchange for a consideration. There s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssioners 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....