{"id":5217,"date":"2025-08-05T18:04:14","date_gmt":"2025-08-05T12:34:14","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5217"},"modified":"2025-08-05T18:04:14","modified_gmt":"2025-08-05T12:34:14","slug":"affiliation-fees-received-by-university-from-colleges-is-not-liable-to-service-tax-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/affiliation-fees-received-by-university-from-colleges-is-not-liable-to-service-tax-cestat","title":{"rendered":"Affiliation fees received by University from colleges is not liable to service tax | CESTAT"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000402001\/affiliation-fees-received-by-university-from-colleges-is-not-liable-to-service-tax-cestat\"><i><span data-contrast=\"none\">Registrar, University of Kota Versus Commissioner, Central Goods Service Tax &amp; Central Excise, Jodhpur (2025) 33 Centax 38 (Tri.-Del)<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong>Ms.\u00a0<span id=\"111170000000008475\">Binu Tamta<\/span>, Member (J) <\/strong>and <strong>Shri\u00a0<span id=\"111170000000048967\">Sanjiv Srivastava<\/span>, Member (T)<\/strong><\/div>\n<\/li>\n<li><b>Nidhesh Gupta<\/b>,\u00a0<b>Vinod Shukla<\/b>,\u00a0<b>Deepak Goel<\/b>\u00a0and\u00a0<b>Ms. S. Janani<\/b>for the Appellant.<\/li>\n<li><b>Ravindra Srivastava<\/b>,\u00a0<b>Ranvir Chandra<\/b>,\u00a0<b>Ms. Shilpa Singh<\/b>\u00a0and\u00a0<b>B.V. Balaram Das<\/b>\u00a0for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The appellant, a university established under a special enactment of the State Legislative Assembly, was engaged in providing educational services including the grant of affiliation to various self-financing and non-government colleges under its jurisdiction, in accordance with the education policy formulated by the State Government. It was observed by the jurisdictional officer under CGST that the appellant had collected affiliation and recognition fees without remitting service tax. A show cause notice was issued proposing recovery of service tax, interest, and penalty. Upon adjudication, the demand was confirmed. The appellant submitted that the activity of granting affiliation was carried out in the discharge of a statutory obligation and lacked any commercial element, and therefore did not constitute a taxable service. The appellant relied upon <\/span><i><span data-contrast=\"none\">Rajiv Gandhi University of Health Sciences v. ADG, DGGI (Karnataka) [(2024) 22 Centax 526 (Kar.)],<\/span><\/i><span data-contrast=\"none\"> wherein it was held that statutory universities performing functions under law do not carry on \u2018activities for consideration\u2019 as per Section 66B of the Finance Act, 1994. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span data-contrast=\"none\">The CESTAT held that affiliation granted by a statutory university is an exercise of public duty mandated by law and does not involve any commercial component, thereby falling outside the scope of \u2018activities carried on for consideration\u2019 under Section 66B of the Finance Act, 1994. Referring to the precedent in <\/span><i><span data-contrast=\"none\">Rajiv Gandhi University of Health Sciences v. ADG, DGGI (Karnataka) [(2024) 22 Centax 526 (Kar.)],<\/span><\/i><span data-contrast=\"none\"> the Tribunal concluded that income earned through such affiliation lacks the essential commercial character required to trigger service tax liability. It observed that universities created by statute are bound to perform such functions as part of their legislative mandate, and these actions do not resemble market-driven services rendered for profit. Accordingly, the order confirming the demand of service tax, interest, and penalty was set aside.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">List Of <\/span>Cases Cited<\/h2>\n<ul>\n<li>\n<div>Devi Ahilya Vishwavidhyalaya (University) v. Commissioner \u2014 Final Order No. 50801\/2025 dated 22.05.2025 by CESTAT, New Delhi \u2014\u00a0<i>Relied<\/i>\u00a0[Para 4.2]<\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2029%20Centax%20281%20(Bom.)%C2%A0%3D%C2%A02025%20(96)%20G.S.T.L.%20513%20(Bom.)&amp;itemType=AP\">Goa University v. Joint Commissioner \u2014<\/a>\u00a0<a id=\"anchor_3857.3468967430413\"><\/a>(2025) 29 Centax 281 (Bom.)\u00a0=\u00a0<a id=\"anchor_118.44491413153247\"><\/a>2025 (96) G.S.T.L. 513 (Bom.)\u00a0\u2014\u00a0<i>Relied<\/i>\u00a0[Para 4.2]<\/div>\n<\/li>\n<li>\n<div>Jiwaji Vishwavidhyalaya v. Commissioner \u2014 2025 (5) TMI 153-CESTAT NEW DELHI \u2014\u00a0<i>Relied<\/i>\u00a0[Para 4.2]<\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2032%20Centax%20299%20(S.C.)&amp;itemType=AP\">Principal Additional Director General, DGGI v. Rajiv Gandhi University of Health Sciences<\/a> \u2014\u00a0<a id=\"anchor_99005.72518238852\"><\/a>(2025) 32 Centax 299 (S.C.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 4.3]<\/div>\n<\/li>\n<li>\n<div>Principal Commissioner v. Rani Durgawati Vishwavidyalaya \u2014 Final Order No. 50698\/2025, dated 16.-5-2025 by CESTAT, New Delhi \u2014\u00a0<i>Relied<\/i>\u00a0[Para 4.2]<\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2022%20Centax%20526%20(Kar.&amp;itemType=AP\">Rajiv Gandhi University of Health Sciences v. Principal Additional Director General, DGGI<\/a> \u2014\u00a0<a id=\"anchor_29007.332447380184\"><\/a>(2024) 22 Centax 526 (Kar.)\u00a0\u2014\u00a0<i>Followed<\/i>\u00a0[Paras 4.2, 4.3]<\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2023%20Centax%20114%20(Kar.)&amp;itemType=AP\">Visvesvaraya Technological University v. Additional Director General, DGGI<\/a> \u2014\u00a0<a id=\"anchor_43629.622430645955\"><\/a>(2024) 23 Centax 114 (Kar.)\u00a0\u2014\u00a0<i>Relied<\/i>\u00a0[Para 4.2]<\/div>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Registrar, University of Kota Versus Commissioner, Central Goods Service Tax&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5232,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Affiliation fees received by University from colleges is not liable to service tax | CESTAT<\/title>\n<meta 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