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1 - 10 of 10 (0.27 seconds)The Finance Act, 2018
Section 86 in The Finance Act, 2018 [Entire Act]
Finance Act, 2012
Madurai-Kamaraj University Act, 1965
Section 93 in Finance Act, 1999 [Entire Act]
Section 66 in Finance Act, 1999 [Entire Act]
Article 226 in Constitution of India [Constitution]
Manonmaniam Sundaranar University vs The Joint Director(Gst Intelligence) on 22 February, 2021
Therefore, by relying upon the said decision in the case
of Manonmaniam Sundaranar University Vs. The Joint
Director (GST Intelligence), Coimbatore dated 22.02.2021,
learned Counsel for the petitioner would canvass the point that,
insofar as one portion of the view expressed by the learned Single
Judge in the said judgment it is in tune with the various exemptions
provided under the Act as well as the notification as referred to
above. But, insofar as the view expressed by the learned Judge in
the second part of the claim of service tax by revenue with respect
to the rent collected from the bank, post office, canteen etc., is
concerned, even that view may not be correct according to the
learned Counsel for the petitioner with respect, because, it forms
part of the educational activities undertaken by the University, as
within the vast campus of the university there are number of
students, teaching and non-teaching faculties and in order to
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provide the basic services, the bank, post office and canteen, are
allowed and those services in view of the expanded meaning
provided under mega exemption notification, especially, under
clause 9 as has been quoted herein above is concerned, such
services also are very well exempted as the Central Government
thought it fit to expand the scope of exemption area of an
educational institution to the extent of catering, transportation of
students, faculty and staff, security or cleaning and housekeeping
and other allied activities.
M/S. Gujarat Technological University vs Union Of India on 12 January, 2021
20. This is the purposive interpretation which is only
possible, because, the services relating to admission and also the
conduct of examination by such institution has been exempted.
When we talk about the conducting of examination, it is the
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W.P.(MD)No.20502 of 2019
vehement contention of the revenue as submitted by the learned
Standing Counsel by relying upon the advance ruling referred to
above, stating that, exempted service on the conduct of
examination is that, it relates to admission to institution and
anything related to examination, based on which, degree, title or
diploma is conferred to the students.
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