Kind attention is invited to “Services provided,-
- by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution.”
Whether the above Transportation includes only daily 'To And Fro'Transportation.
Service Tax Exemption for Educational Transport: Does It Include Student Exchange Programs? Clarification on Round Trip Eligibility. A discussion on a forum addressed whether transportation services provided to educational institutions, which are exempt from service tax, include only daily 'to and fro' transportation. A participant questioned if a 'Student Exchange Programme' involving travel to a New Zealand school would qualify under this exemption. The response clarified that 'to and fro' transportation naturally includes round trips, meaning vehicles transporting students or teachers to school will also return them home, implying that such services are covered under the exemption. (AI Summary)
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