CESTAT remanded the case concerning service tax exemption for ...

Educational Services Tax Exemption: Detailed Review Ordered to Verify UGC Recognition and Service Tax Liability Status

May 10, 2025

Case Laws Service Tax AT

CESTAT remanded the case concerning service tax exemption for educational services. The tribunal directed the adjudicating authority to comprehensively examine documentary evidence regarding the educational institution's UGC recognition and university-approved status. Specifically, the authority must verify whether the MBA courses offered by the educational institution qualify as non-commercial educational services exempt from service tax. The service tax liabilities for the educational foundation and trust must be separately determined after thorough documentary review. The appeal was disposed of through a remand order, requiring further investigation and detailed assessment of the institution's educational credentials and tax obligations.

View Source

← Previous Next →

CESTAT remanded the case concerning service tax exemption for ...

Educational Services Tax Exemption: Detailed Review Ordered to Verify UGC Recognition and Service Tax Liability Status

May 10, 2025

Case Laws Service Tax AT

You may also like:

Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

CESTAT examined service tax liability for electricity transmission/distribution services. Court held subcontractors must pay service tax independently even if main...

The case involves a dispute regarding the levy of service tax on educational services provided by an appellant to students enrolled in a BS course, which is a...

Budget 2022-23 - PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS - A detailed statement

The appellant provided referral services to foreign universities and received commission for the same. The Tribunal held that the services provided by the appellant fall...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

Exemption from payment of tax or not - Educational Institute or commercial training or coaching centre - ICFAI has not been considered as an Educational Institution...

Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

Writ petition maintainable. Respondent-University qualifies as 'educational institution'. Income from specified educational services not taxable due to Negative List....

Ex-Servicemen Resettlement Society successfully contested service tax liability on security services provided to medical colleges and affiliated hospitals. CESTAT ruled...

Quick Updates: