TMI Blog2022 (8) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.25/2012-ST dated 20.06.2012 as amended from time to time, consideration received by providing service by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force is exempted from service tax and thereby, the affiliation fee received by the petitioner University is exempted from service tax and that respondent No.1 does not have the jurisdiction to issue show cause notice proposing to levy service tax on the affiliation fee received by the petitioner University. 5. The learned counsel for the respondents admit that the consideration received from the Institutions for services by way of education as a part of curriculum for obtaining qualification recognized by any law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of higher education and research. For this purpose, apart from they themselves imparting education through their constituent colleges, it also admits educational Institutions not maintained by the University as affiliated colleges and in the process regulates the manner in which education has to be imparted in the said Colleges and also conducts examinations. In the process, for providing services for imparting education, it charges affiliation fee to the said colleges and the University has to be considered as an Educational Institution imparting education by itself and also through its affiliated colleges and the services being provided by the University by collecting affiliation fee has to be considered as the service by way of education ..... X X X X Extracts X X X X X X X X Extracts X X X X
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