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Service Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Taxability - research projects - educational programs - The case ...

Service Tax

April 10, 2024

Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded research projects conducted by an educational institution. The Tribunal determined that the post-graduate program qualified for exemption as an educational institution, thereby exempting it from service tax. Regarding externally funded research projects, the Tribunal found that the primary objective of the institution was academic, and the funds received were for furthering academic pursuits rather than providing taxable services. Therefore, the demands for service tax were dismissed.

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