University Affiliation and Allied Services Exempt from Service Tax: Madras HC

Bharathidasan University Vs Joint Commissioner of GST and Central Excise (Madras High Court) The writ petition was filed seeking quashing of the order dated 20.02.2019 passed by the respondent confirming service tax demand against the petitioner University. The petitioner, a State University established under “The Bharathidasan University Act, 1981,” is an affiliating university having territorial jurisdiction over specified districts and holding valid service tax registration. The revenue issued a show cause notice proposing levy of service tax amounting to Rs.54,24,258/- under two heads:...