2025 (1) TMI 1550 - SCH - Service Tax

Maintainability of writ petition - Levy of service tax - respondent-University being an educational institution - taxability of income from affiliation and allied functions - it was held by High Court that The respondent-University answers the definition of educational institution since it provides services that fall into sub-clause (ii) of clause (l) of section 66D of the Finance Act 1994. In fact the education catered by the University broadly fits into the definition of auxiliary educational services. He is also right in pointing out that an otherwise interpretation of this Exemption Notification would defeat the very purpose for which it has been issued - HELD THAT - There are no reason to interfere with the impugned order passed by the High Court - SLP dismissed.

Summary

The Supreme Court of India, through Hon'ble Justices J.B. Pardiwala and R. Mahadevan, after hearing counsel including the Additional Solicitor General, "see no reason to interfere with the impugned order passed by the High Court." The Court accordingly "dismissed the Special Leave Petition," condoned delay, and disposed of all pending applications.