Education management solution

[Anupam Tiwari]

Now a days various educational institutions/schools enter into agreement with IT service providers for development of educational portal for providing information about day to day activities like attendance, report cards, cultural meet, about holidays  to students/parents/staff. The information is also provided through SMSs. Whether the service is taxable. If yes, category under which it falls prior to 01.07.2012 

AI Summary

IT Services for Educational Portals Exempt from Service Tax per Ministry of Finance Circular Since July 2012 An individual inquired about the taxability of IT services provided to educational institutions for developing educational portals. A respondent clarified that auxiliary educational services, including those related to education, are exempt from service tax as per a Ministry of Finance circular. This exemption applies to services like transport, hostels, and housekeeping, but not to commercial coaching institutes. The exemption is valid from July 1, 2012, following the introduction of the negative list. The inquirer further questioned the classification of such services before this date, suggesting they might have fallen under 'information technology software service.'