Broad interpretation of "in relation to education" supports service tax exemption for educational support services.

Services rendered in connection with education were treated as falling within the exemption for activities "in relation to education" under Notification No. 14/2004 dated 10.09.2004. The expression "in relation to" was read broadly as an expansive formulation, and the agreement between the education board and the service provider was used to show that the services had a direct connection with education. On that basis, the services were held exempt from service tax.

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Issues: Whether the services rendered by the appellant were covered by the exemption for activities in relation to education under Notification No. 14/2004 dated 10.09.2004.

Analysis: The exemption notification was applied to activities in relation to education. The expression "in relation to" was treated as a broad expression of expansion, and the agreement between the education board and the appellant showed that the services were rendered in connection with education.

Conclusion: The services were held to be in relation to education and therefore exempt from service tax under Notification No. 14/2004 dated 10.09.2004.

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