TaxTMI 
TaxTMI 
2026 (3) TMI 18
X X X X Extracts X X X X
X X X X Extracts X X X X
.... proposed in the show cause notice dated October 21, 2015 for the period April 2012 to March 2015. 2. Dr. G.K. Sarkar, Senior Advocate for the respondent has made the following submissions: (i) The Respondent - AICTE were set up by enacting the AICTE Act, in 1987 as a statutory body with a view of proper planning and coordinated development of technical education system throughout the country, the promotion of qualitative improvements of such education, regulation & proper maintenance of norms and standards in the technical education system in the country. Respondent has been vested with Statutory authority to fulfil the above objective through accreditation/approval of the technical institutions, funding in priority areas, moni....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n favour of the respondent, we would like to refer to the decision of this Tribunal in the case of Registrar M/s University of Kota vs. Commissioner, CGST and CE, Jodhpur (Final Order No. 51103/2025 dated August 01, 2025). The relevant paras are reproduced herein:- "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, Direct....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ewal of affiliation/recognition is subject to payment of specified fees, late fees & penalties. Learned counsel for the Appellant-Revenue argued that granting affiliation/recognition is a service as defined under clause(44) of Section 66B of the 1994 Act and therefore, the income accruing therefrom is liable to service tax. Learned 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" defin....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... are enforceable, and others not binding, despite intent of the promisor to be bound by. Consideration is an index of the seriousness of the parties to be bound by the bargain. It also serves evidentiary and formal function. Lord Denning in COMBE vs. COMBE [1951] 1 ALL.ER.767 said: 'The doctrine of consideration is too firmly fixed to be thrown by a side wind... it 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... word affiliare which means 'to adopt as a son.' In Ramanath Iyer's 'The Law Lexicon' 2ND Edition Reprint 2010, LexisNexis, Page 73, it is described as 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 ....