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

Education as part of curriculum: private training not exempt from service tax; exemption limited to institution-delivered recognized qualifications.
EAS exemption applies only when services are provided for an exempt educational institution; privately offered courses are not covered. The negative-list exclusion for "education as a part of curriculum for obtaining a qualification recognized by law" requires delivery as part of a prescribed curriculum granting a recognized qualification, so private coaching or training not forming part of that curriculum is excluded and remains liable to service tax absent specific revenue confirmation.