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Service Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Levy of Service Tax - fees collected by the University - It is ...


Court Upholds Service Tax on University for Commercial Rentals to Other Institutions u/s 65(105)(zzzz.

April 21, 2021

Case Laws     Service Tax     HC

Levy of Service Tax - fees collected by the University - It is true that authorisation is given to the University to maintain the property. But then, there is clear commercial element in these transactions. The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service.- HC

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