Educational Auxillary Services

[Gopalarathnam Muralidharan]

Dear Sir

One of my client runs educational training services which includes Engineering designing and drawing etc., Most of the courses being taught were either in relation to Engineering University's syllabus or even more than that.    Now the querry is whether conduct of such courses would come under Educatonal Auxillary services so as to claim exemption from payment of service tax.

AI Summary

Educational Training in Engineering Design Not Exempt from Service Tax Without Recognized Qualification An individual inquired whether educational training services related to engineering design and drawing qualify as Educational Auxiliary Services (EAS) for service tax exemption. A respondent clarified that EAS exemption applies when services are provided for exempt educational institutions, but not for private services. Another respondent referenced the Education Guide, indicating that only services as part of a curriculum leading to a legally recognized qualification are exempt from service tax. Since private coaching does not lead to such qualifications, the service tax would likely apply to the inquirer's case.