Education related Affiliation service fees collected by University is exempt from service tax

Bangalore University Vs Principal Additional Director General (Karnataka High Court) Held that the act of University in granting affiliation to a private college is service in furtherance of providing education and accordingly the affiliation fees collected is exempted from service tax. Facts- Petitioner is Bangalore University and is in receipt of certain amounts collected by way of affiliation fee from Institutions affiliated to it. Respondent No.1 has issued a show cause notice proposing to levy service tax on the affiliation fee collected by the petitioner. Aggrieved by the same, the insta...