Case Details: Sree Ramu College of Arts and Science v. Authority for Clarification and Advance Ruling - [2024] 158 taxmann.com 417 (Madras)
Judiciary and Counsel Details
- C. Saravanan, J.
- N. Prasad for the Petitioner.
- Haja Nazirudeen, M. Venkateswaran, P. Haribabu, V. Sundareswaran & K. Shakespeare for the Respondent.
Facts of the Case
The assessee was an educational institution affiliated to Bharathiar University and was providing education services to its students. The university used to provide a ‘principal supply of affiliation’ to its constituent colleges along with a composite supply of sale of applications for registration of courses, inspection, etc.
The Assessing Officer (AO) held that the supply made by the university to the constituent colleges was not exempted in terms of Entry 66 of the Notification No. 12/2017-Central Tax (Rate). Aggrieved by the order, the petitioner filed a writ petition before the Madras High Court.
High Court Held
The High Court noted that Entry 66 to the Notification No. 12/2017-Central Tax (Rate) was confined only to services relating to admission to or conduct of examination by educational institutions and not to services relating to the affiliation of constituent colleges. Therefore, even on a demur service relating to admission to, or conduct of examination by Educational Institution as defined in Clause 2(y) to Notification No. 12/2017-CT (Rate) dated 28-06-2017 cannot apply to service provided in relation to grant or renewal of affiliation of the assessee to Bharathiar University.
Thus, the Court held that instant writ petition was liable to be dismissed as there was no scope for interpreting exemption to cover services provided for affiliation purposes.
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