CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi PRINCIPAL BENCH – COURT NO. 3 [Arising out of OIA-DDN-Excus-000-APP-23-2021-22 dated 30.11.2021 passed by the Commissioner (Appeals), Central Goods & Service Tax, Dehradun]

Uttarakhand Technical University : Appellant Government Girls Polytechnic, Post Chandanwadi Premnagar, Sudhowala, Dehradun, Uttarakhand Vs Commissioner, Central Excise, CGST : Respondent Dehradun

2^nd & 3^rd Floor, Shree Palace, Nathanpur, Dehradun APPEARANCE:

Shri R. M. Saxena, Advocate for the Appellant Shri S. K. Meena, Authorized Representative for the Respondent CORAM :

HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

FINAL ORDER No. 50031/2026 Date of Hearing:24.10.2025 Date of Decision:08.01.2026 HEMAMBIKA R. PRIYA The present appeal has been filed against the impugned Order-

in-Appeal No. DDN-Excus-000-APP-23-2021-22 dated 30.11.2021 wherein the service tax demand for Rs. 62,28,570/- has been confirmed on the affiliation fee received by the University.

2. The brief facts of the case are that the appellant is a university established under the Uttarakhand Technical University Act, 2005. Investigations were initiated by the Regional Unit of the D.G.G.I., Dehradun by summoning records and employee of the appellant. Subsequently, a show cause notice dated 10.04.2019 was issued

demanding service tax amounting to Rs.62,28,510/-along with interest allegedly leviable on the affiliation fees received by the appellant during the period w.e.f. 01.10.2013 to 30.06.2017. The Additional Commissioner, Central Excise, Dehradun confirmed the demand of service tax amounting to Rs.62,28,510/- along with interest and imposed equal penalty under section 78 of the Finance Act, 1994 and imposed a penalty of Rs.10,000/- under section 77. The Commissioner, Central Excise (Appeals), Dehradun dismissed appeal

filed by the appellant. Hence, the present appeal before the Tribunal.

3. Learned counsel for the appellant contended that the issue involved in the present appeal, i.e., leviability of service tax on the affiliation fees received by the university from the affiliated colleges, is no more res integra because the issue has already been decided in several cases by the Tribunal as well as by several High Courts holding that service tax is not leviable on the affiliation fees charged by the universities from the affiliated colleges. In this regard, learned counsel relied on the following case law:-

 Registrar M/s. University of Kota v.

Commissioner, CGST & Central Excise, Jodhpur  M/s. Barkatullah University v. Commissioner, CGST & Central Excise, Bhopal  Bangalore University v. Principal Additional Director General of GST Intelligence, Bangalore While deciding the appeal of Kota University, The Tribunal has cited the judgment of the Hon'ble Karnataka High Court in Rajiv Gandhi

1 Final Order No.51103/2025 decided on 01.08.2025 2 Final Order No.50747/2025 decided on 22.05.2025

3 2024 (17) Centax 134 (Kar.)

University of Health Sciences v. Pr. ADG, DGGI,⁴ wherein the Hon'ble Karnataka High Court has inter alia held that act of granting, renewing, or withdrawing affiliation is done in discharge of public duties enjoined by law; that therefore, such acts having no commercial elements do not fit in the expression 'activities carried on for consideration' appearing in the definition of "service" in section 668(44) of the Finance Act, 1944. In other words, it has been held that the act of affiliating colleges by charging affiliation fee by the university is not service and, therefore, levying of service tax was not justified.

4. Learned Authorized Representative fairly conceded that the issue involved in the present case was no more res-integra, as the same has already been decided by the Hon‟ble High Court of Karnataka in Principal Additional Director General, Directorate General of GST Intelligence, Bengaluru vs. Rajiv Gandhi University of Health Sciences⁵ which was affirmed by the Hon‟ble Sup