Society providing education

[Vipan Kumar]

Sir,

Our institution is registered as society, which is providing education to Judges. It is non profit organisation. It is running fully on the basis of grants received from the state governments. Please advice whether the services received by this institution i.e. House keeping, Security etc. are exempt from Service Tax. Please quote the relevant rules or notifications, if any in this regard.

Thanx

Vipan Kumar

AI Summary

Nonprofit educational society exempt from service tax under section 12AA, but services received are taxable. An individual inquired whether a nonprofit educational society, funded by state grants and providing education to judges, is exempt from service tax on services like housekeeping and security. The response indicated that while the society's services might be exempt if registered under section 12AA of the Income Tax Act, the services it receives are subject to service tax.