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2022 (8) TMI 167 - KARNATAKA HIGH COURTLevy of Service Tax - affiliation fee collected by the petitioner - whether affiliation fee collected by the petitioner – University can be considered as a consideration for providing educational services or not - HELD THAT:- The act of University in granting affiliation to a private college has to be considered as a service in furtherance of providing education and the decision of the respondents to consider otherwise is erroneous. Whether the petitioner is entitled to approach this Court merely on the issuance of show cause notice? - HELD THAT:- Normally, a person is bound to reply to the show cause notice issued by the Authority and it is not appropriate for him to approach the Court without doing the same. However, in the instant case, the dispute does not pertain to quantification of service tax, but whether the respondents – Authorities have jurisdiction to demand service tax for the activity of petitioner – University in providing education. Further, it is the clear stand of the respondents – Authorities before this Court that the activity of the petitioner – Institution in granting affiliation to Colleges and consideration received towards it is taxable under the Service Tax. Under the circumstances, it is not appropriate to relegate the petitioner before the adjudicating Authority - Petition disposed off.
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