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

Taxability of services to schools: rental of premises and student assessment services are taxable and thresholds are aggregated.
Renting a building to a school is taxable after withdrawal of exemption by Notification 6/14 ST dated 11.7.14. Services consisting of external examinations, student assessment and feedback supplied to schools are also taxable. Where both services are supplied by one provider, their values are to be aggregated for the threshold exemption limit and, upon crossing the applicable threshold, the provider must apply for registration.