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TMI Blog2025 (5) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also with respect to the renting of immovable property service. 2. Brief fact of the case is that M/s. Rani Durgavati Vishwavidyalaya, Jabalpur (M.P.) is established under Madhya Pradesh Vishwavudyalaya Adhiniyam, 1973 and is a Central University incorporated under the Central University Act, 2009. The university is engaged in imparting higher education to the aspirant students. University was granting affiliation to various colleges for which they were collecting charges viz. affiliation fees from the affiliated colleges. The university collected Rs. 11,85,56,128/- on account of affiliation fees for the period July 2012 to Dec. 2016. The university also provided renting of immovable property service to various parties during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 (64) GSTL 465 (Kar.) where it has been 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. We concur with the view taken by the High Court and the same is squarely applicable to the controversy in the present case. 6. The learned AR has relied on the decision of the Madras High Court in Pondicherry University versus Joint Commissioner of GST & CE 2024 (14) Centax 160 (Mad.) where the learned Single Judge had dismissed the writ petition challenging the levy of service tax on affiliation fees. However, we find that the decision relied on by the appellant in the case of Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be imported to teachers, and such other directions as may be considered necessary by the Academic Council or its standing committee. In other words, the services provided by a university to affiliated colleges are in relation to higher education as under :- * Curriculum structure * System of evaluation and examination * Content * Eligibility criteria for admitting students * Process of teaching and learning 10. The adjudicating authority has erred in holding that services provided by the university is neither covered by the negative list nor mega exemption notification. The clause (l) of the negative list provides as under.- 66D. Negative list of services. - The negative list shall comprise of the following services namel:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional institution; (iv) services relating to admission to, or conduct of examination by such institution, 13. The Board vide Circular No. 172/7/2013-ST, dated 19.09.2013 has also clarified as under :- 3. By virtue of the entry in the negative list and by virtue of the portion of the exemption notification, it will be clear that all services relating to education are exempt from service fax. There are many services provided to an educational institution. These have been described as "auxiliary educational services" and they have been defined in the exemption notification. Such services provided to an educational institution are exempt from service tax. For example, if a school hires a bus from a transport operator in order to ferry stu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .............................. .............................. .............................. As per National Policy on Education, 1986, a scheme of autonomous colleges was promote In the autonomous colleges, whereas the degree continues to be awarded by the univers the name of college is also included. These colleges develop and submit new courses of study for approval by the university. These autonomous colleges are fully responsible for the condut of examination. As all these institutions or establishment are either created or recognized in terms of the power conferred by statutes, they would fall in the category of institutes/establishments which issues diploma or certificate recognized by the law for the time being in force. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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