Services provided for inspection and grant of affiliation occur prior to admission and are independent of examination functions. Therefore, it cannot be read into the exemption clause by extended interpretation.

The Tribunal reiterated the settled law that service tax is a contract based levy, meaning service tax is levied on a transaction between recipient and provider pursuant to a contract

The High Court noted that the trial court’s finding that there was no material against accused Nos.2 to 6 regarding their role in daily affairs had already been set aside by the coordinate bench in respect of the Managing Director. The same was applied here.