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Informative

Affiliation Fees Charged by University Not Taxable, Covered Under Negative List: CESTAT

Update / Judgement Date

29 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

CESTAT exempts university affiliation fees from service tax - The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that affiliation/inspection fees charged by a university are exempt from service tax. The tribunal classified these fees under the "negative list" of services provided by educational institutions under Section 66D(l) of the Finance Act, 1994. This decision provides relief to educational institutions by sparing them from additional tax levies on such essential activities.