Service Tax payable on University Affiliation Fees as Not Covered Under Negative List: Madras HC

Pondicherry University Vs Joint Commissioner of GST & Central Excise (Madras High Court)

The writ petition challenged Order-in-Original No.27 of 2019 (ST) dated 29.10.2019 confirming service tax demand of ₹1,19,85,616/- on affiliation/recognition services and renting of immovable property for the period October 2013 to June 2017, along with interest under Section 75 and penalties under Sections 77 and 78 of the Finance Act, 1994. A consequential recovery notice dated 06.10.2020 was also issued.

The petitioner contended that services provided to affiliated colleges were

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