M.D. College Of Education vs The Maharaja Ganga Singh University ...
2026 Latest Caselaw 3012 Raj

Citation : 2026 Latest Caselaw 3012 Raj
Judgement Date : 23 February, 2026

[Cites 2, Cited by 0]

Rajasthan High Court - Jodhpur

M.D. College Of Education 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. 8881/2024

M.d. College Of Education, Hanumangarh Junction Under The
Management Of Maharishi Dayanand Public Samiti, Gandhi
Nagar, Hanumangarh Junction, Hanumangarh Through Its
Chairman Anjum Shrivastav W/o Rajiv Shrivastav, Aged 39
Years, R/o Sector No. 6, Hanumangarh Junction, 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

Judgment Reserved on:- 15/01/2026

(Uploaded on 27/02/2026 at 12:25:45 PM)

[2026:RJ-JD:9475-DB] (2 of 2) [CW-8881/2024]

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.