service tax on transportation services provided to its students by a Higher Secondary school

[Sanjeev Agrawal]

Whether the above service shall be covered under negative list being part of bundled service of education when separate fees is charged for transportation.

AI Summary

Auxiliary educational services exemption: student transportation supplied for education is not subject to service tax.
Transportation of students provided by a school falls within the Mega Exemption Notification's definition of auxiliary educational services and is exempt from service tax where it is provided in respect of education, including when outsourced or charged separately.