REGENT COMPUTRONICS PVT. LTD.

Principal Additional Director General Directorate General Of Gst Intelligence Appellant

V/S

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES Respondents

Referred Judgements :-

COMBE VS. COMBE [REFERRED TO]
CHIDAMBARA IYER VS. P S RENGA IYER [REFERRED TO]
MOHINI JAIN VS. STATE OF KARNATAKA [REFERRED TO]
TMA PAI FOUNDATION VS. STATE OF KARNATAKA [REFERRED TO]
ALL INDIA FEDERATION OF TAX PRACTITIONERS VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. RATAN MELTING AND WIRE INDUSTRIES [REFERRED TO]
CHAIRMAN BHARTIA EDUCATION SOCIETY VS. STATE OF HIMACHAL PRADESH [REFERRED TO]
ASSAM STATE TEXT BOOK PRODUCTION AND PUBLICATION CORPORATION LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
NEW NOBLE EDUCATIONAL SOCIETY VS. CHIEF COMMISSIONER OF INCOME TAX 1 [REFERRED TO]

JUDGEMENT

(1.) This intra-court appeal seeks to call in question a learned Single Judge's judgment dtd. 26/7/2022 whereby, respondent-University's W.P.No.57941/2018 (T-RES), having been favoured, the impugned Show Cause Notice dtd. 20/4/2018 coupled with the Statement of Demand dtd. 28/2/2019 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.

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PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE Vs. RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES

Referred Judgements :-

JUDGEMENT

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