Dear Sir,<\/p>\n
Can you please clarify if service tax is applicable on assessments that are being provided by the various organisations to the schools for assessing their students?<\/p>\n
The latest circular states :<\/p>\n
(i) Education:
\nAt present, all services provided by educational institutions [providing educational services specified in the negative list] to their students, faculty and staff are exempted [section 66 D (l) of the Finance Act, 1994]; this will continue. However, in respect of services received by such educational institutions, presently, exemption is being operated through the concept of \u201eauxiliary educational services\u201f [Sl.No.9]. Doubts have been raised and clarifications have been sought regarding the scope and meaning of \u201eauxiliary educational services\u201f. To bring clarity, it is proposed to omit the concept of \u201eauxiliary educational services\u201f and specify in the notification, the services which will be exempt when received by the eligible educational institutions. Accordingly, the following services received by eligible educational institutions are exempted from service tax: (i) transportation of students, faculty and staff of the eligible educational institution; (ii) catering service including any mid-day meals scheme sponsored by the Government; (iii) security or cleaning or house-keeping services in such educational institution; (iv) services relating to admission to such institution or conduct of examination. Further, for the purposes of this exemption, \u201eeducational institution\u201f is being defined in the exemption notification 25\/2012-ST as institutions providing educational services specified in the negative list.<\/p>\n
It may be noted that the scope of exemption remains the same as earlier in the case of services provided by eligible educational institutions; in the case of services received by the eligible educational institutions, exemption will be available only in respect of the services specified as above.<\/p>\n
Thanks
\nRatna<\/p>\n","protected":false},"excerpt":{"rendered":"
Dear Sir, Can you please clarify if service tax is applicable on assessments that are being provided by the various organisations to the schools for assessing their students? The latest circular states : (i) Education: At present, all services provided … Continue reading