Admission service to Universities Abroad (In Australia, USA etc...)

[Asked by Guest]

We provide admission service to Universities Abroad (In Australia, USA etc...). Their qualification are recognized in India and equivalent to Indian qualification. is our service to University exempted under services relating to admission ?

Note: In this case University paying us for admission services. We are not charging student.

Regards

Upen

[Rajagopalan Ranganathan]

Sir,

In my view you are exporting your service to foreign universities and hence no service tax is leviable on such exported service Moreover you are receiving remittance in convertible foreign exchange. Therefore you are satisfying the provisions of rule 6A of Service Tax Rules, 1994.

Thanks Sir.

AI Summary

Export of services: Admission services to foreign universities treated as export and exempt if paid in convertible foreign exchange.
If admission facilitation is contracted and paid for by a foreign university, and consideration is received in convertible foreign exchange, the service qualifies as an export of services and is not liable to service tax, subject to satisfaction of the regulatory conditions on foreign remittance and export treatment.