BANGALORE UNIVERSITY Vs. PRINCIPAL ADDITIONAL DIRECTOR GENERAL

JUDGEMENT

(1.) Petitioner is Bangalore University and is in receipt of certain amounts collected by way of affiliation fee from Institutions affiliated to it.

(2.) Respondent No.1 has issued a show cause notice proposing to levy service tax on the affiliation fee collected by the petitioner. Aggrieved by the same, the instant writ petition is filed.

(3.) In the writ petition, the petitioner has challenged several provisions of Finance Act, 1994 (for short hereinafter referred to as 'Act') and the notifications issued thereunder along with the impugned show cause notice dtd. 20/6/2018 bearing No.SCN Sl.No.67/2018-19 vide Annexure-'B' to the writ petition. However, during the course of arguments, petitioner confines its prayer to the show cause notice at Annexure-'B' to the writ petition and does not insist upon other prayers.