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2022 (6) TMI 584 - HC - Service TaxExemption from Service Tax - Allied educational activities or not - affiliating Universities under which several institutions get affiliated and the students admitted in the affiliated institutions are being tested by conducting examinations - HELD THAT:- The issue raised in these writ petitions is no more res integra, at least for the present, in view of the judgment made in MADURAI KAMARAJ UNIVERSITY VERSUS JOINT COMMISSIONER, OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE, MADURAI [2021 (9) TMI 516 - MADRAS HIGH COURT], where it was held that the university cannot be assessed for demanding any service tax for the services of education provided by them, which includes affiliation or other services provided for the students, faculty as well as the staff of the university. The services rendered by the petitioner Universities by way of affiliation and allied activities including the conduct of examinations, awarding of degrees, diplomas etc., and also the income they derived from rent paid by the third parties like Postal Department, Banks etc., and also to run Canteen for the purpose of Students and Staff, were considered to be allied services attached with the educational activities undertaken by the Universities and therefore they are also exempted. Since that view had been taken in the Madurai Kamaraj University case, there are no hesitation to hold that the issue raised in entirety in these two writ petitions is covered by the decision of this Court - petition allowed.
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