Services Provided to Schools

[Srivatsan Krishnamachari]

Dear Experts,

Kindly provide clarity on the below issues

a) If an individual/HUF provides building to school for rent - will this attract Service Tax?

b) If an Institute/organisation providing services to school for improvement of additional skills/courses to the students - will this come under service tax net?.

Thanks to all in advance

Srinvias

AI Summary

Service Tax Applies to Renting Buildings to Schools; Educational Services Taxable Beyond 10 Lakh Threshold. An individual inquired about the applicability of service tax on renting buildings to schools and providing additional educational services. Experts responded that renting buildings to schools is subject to service tax due to the withdrawal of an exemption in 2014. Additionally, providing educational services, such as conducting external assessments for students, is also taxable if the service provider exceeds the threshold exemption limit of 10 lakhs. It was advised that service providers register for service tax if their taxable services exceed 9 lakhs. The consensus among experts was that both services are taxable.