2025 (5) TMI 2175

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....tegory of convention services. Based on an intelligence, it was observed that the appellant have received service tax on following affiliation fee: (i) for the period July 2012 to June 2017 amounting to Rs. 4,63,59,672/- (ii) for the period July 2012 to June 2017 amounting to Rs. 5,74,932/- ands (iii) for the period July 2012 to March 2013 amounting to Rs. 2,36,657/- attracting service tax liability of Rs. 47,17,261/-. 2. In addition the appellant have received the rental income for renting out buildings to banks, post offices, canteen, coffee house etc. for rendering taxable service of Renting of Immovable Property Service. Also although the appellant has submitted that service tax in respect of convention services has been paid,....

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.... several decisions initially vide the decision of Hon'ble High Court Karnataka in the matter of M/s Rajeev Gandhi University of Health Sciences Principal Additional Director General and Ors. Writ petition No. 57941/2018 dated 26.7.2022 The said decision has been followed in various other subsequent decisions by this Tribunal as well. Reliance is placed upon the decision of Hon'ble High Court Bombay and Goa in the case titled as Goa University Vs. Joint Commissioner, CGST Writ Petition No. 723/2024 6. With respect to the amount received for rendering Renting of Immovable Property Service and Convention Service, the liability has been acknowledged by the learned counsel. In view of the submissions the order under challenge is prayed to be m....

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....s 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. 10. The issue about affiliation fee received by the universities and the taxability thereof stands already decided by the Hon'ble High Court Karnataka in the case of M/s Rajiv Gandhi University of Health Science (supra) wherein it is held that service tax cannot be levied on affiliation fee and fees collected for other incidental activities by the universities for providing educational services. 11. It was held: "The negative list Section 66D o....

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....50265/2024 dated 12.02.2024 has in para 7 held that: "7. Moreover, it is pertinent to note that the appellant is a university which decides the Curriculum of the colleges, conducts examination and awards, degrees to the students including those studying in the affiliated colleges. In this background, the affiliation fee collected by the appellants from the affiliated colleges is to be considered for providing the service to institution in relation to education, which is exempt by virtue of sub-clause (i) of Clause L of No. section 66D of the Finance Act, 1994. Moreover, as per Entry No. 25/2012-ST dated 20.06.2012, as amended by Notification No. 6/2014-ST dated 11.07.2024 services provided by an educational institution to its students, fa....