- 1 - HC-KAR NC: 2026:KHC:6989-DB WA No. 1673 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 1673 OF 2025 (T-RES) BETWEEN: 1. JOINT COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BENGALURU EAST TTMC BUILDING, 6TH FLOOR DOMLUR, BENGALURU-560071. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001. 3. GOODS AND SERVICES TAX COUNCIL, GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, SR. STANDING COUNSEL) AND: M/S. BENGALURU NORTH UNIVERSITY, SRI DEVRAJ URS EXTENSION, BEHIND SP OFFICE, TAMAKA KOLAR, KARNATAKA-563103 (REPRESENTED BY SHRI. SRIDHARA C.N., AGED ABOUT 51 YEARS C/O NINGAIAH C, WORKING AS REGISTRAR OF THE BENGALURU NORTH UNIVERSITY). …RESPONDENT (BY SRI. RAGHAVENDRA C. R., ADV.) Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:6989-DB WA No. 1673 of 2025 THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.4254/2024 DATED 22/04/2025 AND PASS SUCH OTHER SUITABLE ORDERS. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard learned counsel Sri.Aravind V. Chavan for appellants and learned counsel Sri.C.R.Raghavendra for respondent-University. Perused the writ appeal papers. 2. The question involved in the present appeal is as to whether the charges collected by the University as affiliation fees from the affiliated colleges would form part of educational services. 3. Learned counsel for the respondent brings to the notice of this Court that a Co-ordinate Bench of this Court in an identical fact situation in W.A.No.856/2022 disposed of on 30.07.2024 has quashed the show-cause - 3 - HC-KAR NC: 2026:KHC:6989-DB WA No. 1673 of 2025 notice, calling upon the assesses to pay service tax on the income accruing on account of or attributable to grant, renewal, withdrawal or denial of affiliation/recognition to the institutions concerned and that such income/service would include fee, late fee, fine, penalty and the like. 4. In view of the above decision, the question raised in this appeal also stands disposed of in terms of the order dated 30.07.2024 in W.A.No.856/2022 insofar as collection of affiliation fee by the respondent-University is concerned. With the above, the writ appeal stands disposed of. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE NC CT:bms List No.: 1 Sl No.: 26