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KRISHNA S. DIXIT, RAMACHANDRA D. HUDDAR
Principal Additional Director General – Appellant
Versus
Rajiv Gandhi University Of Health Sciences – Respondent
JUDGEMENT :
(PER: HON'BLE KRISHNA S DIXIT.J.,)
This intra-court appeal seeks to call in question a learned Single Judge's judgment dated 26.07.2022 whereby, respondent-University's W.P.No.57941/2018 (T-RES), having been favoured, the impugned Show Cause Notice dated 20.04.2018 coupled with the Statement of Demand dated 28.02.2019 respectively at Annexures-C & U to the petition came to be quashed. The practical implication of the judgement is that the respondent- University being an `educational institution' is not within the Service Tax net and even otherwise, it enjoys exemption from the liability under the Finance Act, 1994 and therefore, it need not seek Service Tax registration too.
II. BRIEF FACTS OF THE CASE:
(a) Respondent-University is established under Section 3 of Rajiv Gandhi University of Health Sciences Act, 1994, a State legislation. A set of subordinate legislations nomenclatured as `Statutes' have been promulgated under the provisions of this Act. It has constituent colleges; several private colleges have been affiliated to it, as well. Levies in respect of affiliation are borne by the affiliated colleges, in certain sums of money, in the form of fees, delayed fees, cha
Educational institutions are exempt from service tax for educational services under the Finance Act, 1994, but not for income from non-educational activities.
Educational activities, including affiliation fees, are not commercial in nature and thus exempt from GST under the Central Goods and Services Tax Act.
Educational institutions' activities are statutory and not commercial, thus exempt from GST under relevant provisions.
The court held that affiliation fees collected by universities from affiliated colleges are taxable under GST, as they do not qualify as exempt educational services related to admission or examinatio....
Interpretation of Statute – Punctuation, though a minor element, may be resorted to for the purpose of construction – A construction leading to an anomalous result has to be avoided.
Education - Affiliation of colleges - As per scheme of statutory provisions, Government's interference is only at end. As in said case, University has conducted rounds of enquiries and inspections an....
Educational institutions must remit collected University Common Services Fees to the university as per statutory guidelines, and lack standing to challenge such demands.
Point of Law : State actions are required to be non-arbitrary and justified on the touchstone of Article 14 of the Constitution. Action of the State or its instrumentality must be in conformity with ....
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