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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Exempt services or not - educational institutions or not - ...


University Services Exempt Under Finance Act's Section 66-D and Mega Exemption Notification 2012, High Court Rules.

September 11, 2021

Case Laws     Service Tax     HC

Exempt services or not - educational institutions or not - whether the services rendered by the petitioner university by granting affiliation and its allied activities and also by providing shelter in their campus to the service providers like Bank, Post Office, or catering etc., directly beneficial to the students, staff and faculty of the university, are exempted services within the meaning of Section 66-D of the Finance Act and also under the Mega Exemption Notification of the year 2012 as amended from time to time? - Demand set aside - HC

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