Education services exemption covers auxiliary services to institutions, excluding outsourced transport, catering and related services from service tax. Education services are exempt from service tax under the negative list and by notification: services provided to an educational institution in respect of education exempted from service tax are exempt when rendered as auxiliary educational services or renting of immovable property. 'Auxiliary educational services' include imparting skill or knowledge, course content development, admission-related services, conduct of examinations, transportation of students/faculty/staff, government-sponsored mid-day meal catering, and other outsourced services ordinarily carried out by institutions; such outsourced services (e.g., transport, hostels, housekeeping, security, canteen) are therefore exempt.