CESTAT Denies Service Tax Exemption on Rent to Educational Institution for Lack of Evidence

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Last updated: 24 August 2026
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The CESTAT has denied a service tax exemption on property rented to an educational institution due to insufficient evidence. The tribunal found that the lease agreement did not definitively prove the tenant was an educational institution and that the permitted use of the property was not exclusively for educational activities. A later certificate from a university was also rejected as it was issued after the relevant period and the university was not the lessee. The tribunal emphasised that the burden of proof for claiming exemptions lies with the assessee.

Court :
NEW DELHI

Brief :
The CESTAT, New Delhi, in M/s Om Prakash Bajaj v. Principal Commissioner of CGST & Central Excise, Jaipur [Service Tax Appeal No. 50266 of 2021; Final Order No. 51355/2026, dated 21.08.2026], partly allowed the appeal concerning exemption under Clause 9(b) of Notification No. 25/2012-ST.

Citation :
SERVICE TAX APPEAL No. 50266 of 2021

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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