[Cites 2, Cited by 0]
Rajasthan High Court - Jodhpur
M.D.M. Higher Education College vs The Maharaja Ganga Singh University ... on 23 February, 2026
Author: Yogendra Kumar Purohit
Bench: Yogendra Kumar Purohit
[2026:RJ-JD:9475-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 8879/2024
M.d.m. Higher Education College, 11 T.k., Raisinghnagar, District
Anupgarh, Rajasthan Under The Management Of Manohari Devi
Memrorial Shiksha Samiti, Ward No. 4, Raisinghnagar, District
Anupgarh, Rajasthan Through Its Chairman Sh. Hansraj
Chauhan S/o Sh. Ishwar Ram, Aged About 58 Years, R/o Village
11 T.k. Tehsil Raisinghnagar, District Anupgarh, Rajasthan.
----Petitioner
Versus
1. The Maharaja Ganga Singh University, National Highway
15 Jaisalmer Rd Bikaner Rajasthan 334004
2. State Of Rajasthan, Through The Joint Secretary (Tax),
Finance Department, It Floor, Main Building, Government
Secretariat, Jaipur, 302005, Rajasthan.
3. Central Excise And Cgst Commissionerate, Through The
Commissioner 142 B Hiran Magri Sector 11 Udaipur
Rajasthan
----Respondents
For Petitioner(s) : Mr. Sharad Kothari
Mr. Kalpit Shishodia
Mr. Dinesh Kumar Bishnoi
Mr. Chirag Soni
Mr. Abhimanyu Yadhuvanshi
Mr. Bhuwaneshwar Singh Sisodia
Mr. C.S. Kotwani with
Mr. Avdesh Parashar
Mr. Ankur Mathur
Mr. Divik Mathur
Mr. Rahul Lakhwani
Ms. Adwaita Sharma
Mr. Chayan Bothra
For Respondent(s) : Mr. Mahaveer Bishnoi, AAG with
Mr. Harshwardhan Singh
Mr. Mrigraj Singh Rathore
Mr. Rajvendra Saraswat with
Mr. Jitesh Kumar Suthar
Mr. Rajeev Purohit
Ms. Akshiti Singhvi
HON'BLE MR. JUSTICE ARUN MONGA
HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
(Uploaded on 27/02/2026 at 12:25:06 PM)
[2026:RJ-JD:9475-DB] (2 of 2) [CW-8879/2024]
Judgment Reserved on:- 15/01/2026
Pronounced on :- 23/02/2026
By the Court (Per, Arun Monga, J):-
1. At the time of hearing, learned counsel appearing for both
sides agreed that the controversy involved in the instant petition
is identical to the one in case titled Rajasthan Technical University
vs. Union of India & Ors.; D.B. Civil Writ Petition No. 9556/2024,
i.e. whether affiliation fees charged by a university from colleges
constitute a "service" liable to tax under the provisions of the
CGST Act, 2017.
2. In the judgment of even date rendered in Rajasthan
Technical University ibid, it has been held that affiliation fee does
not amount to consideration for a taxable service and, therefore,
is not liable to service tax. For detailed reasons, reference may be
made to the judgment dated 23.02.2026 passed in D.B. Civil Writ
Petition No. 9556/2024 and the discussion and reasoning recorded
therein shall be read as part and parcel hereof and are not being
repeated for the sake of brevity.
3. In view of the above, the instant petition is also allowed. It is
held that affiliation fee levied by universities from college does not
fall within the scope of taxable services, and accordingly, the
impugned demands are unsustainable.
4. Pending application(s), if any, shall stand disposed of.
(YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J
104-DhananjayS/-
(Uploaded on 27/02/2026 at 12:25:06 PM)
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