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Is service tax applicable on off campus college of MBA

This query is : Resolved 

11 February 2009 Dear Sir
My client is taken an off campus MBA college from a university and fee is collected from students who was getting full teaching from our college and univercity will get 40 % share.
I want to know that is service tax is applicable on our 60% part which we bill to university, since fee of university is exempt from service tax.

12 February 2009 If the degree is given by the university, no service tax is payable.



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