Service Tax on University Affiliation Fees & Rental Income: Karnataka HC Ruling

Principal Additional Director General Directorate General of GST Intelligence Bengaluru Zone Unit Vs Rajiv Gandhi University of Health Sciences (Karnataka High Court) Whether affiliation fees charged by Universities from colleges affiliated to it is liable for payment of service-tax and also whether rental income for rent received from Buildings for use as bank and/or canteen is liable for service tax? The Division bench of Karnataka high court in this case was dealing with a question as to whether the respondent University is an educational Institution and is thus not liable to pay service o...