Affiliation fee collected by university is outside the purview of service tax

Rajiv Gandhi University of Health Sciences Vs Principal Additional Director General (Karnataka High Court) Held that services being provided by the University by collecting affiliation fee has to be considered as the service by way of education. Accordingly, exempt from service tax as per clause (l) of section 66D. Facts- Petitioner, Rajiv Gandhi University of Health Sciences, in receipt of affiliation fees, penalty / fine for delayed payment from Colleges affiliated to it and also rents from certain buildings rented out by it. Respondent No.1 has issued a show cause notice proposing to levy ...