Service tax exemption

[RAHUL DAS]

Dear Sir,

I was working in a travel operating agency , a pvt ltd company.

they have made a transaction , in which a group of students from an educational institute in our country has been given a tour package to Singapore.

whether the service arranged to these students is exempted.

kindly refer the exemption notification no.06/2014 w.e.f. 11.07.2014

kindly advice for this.

Thanking you ,

Rahul

AI Summary

Service tax exemption scope: domestic transportation for educational institutions, foreign package tours likely not exempt under current notifications.
Exemption applies to services by educational institutions to students and to certain services provided to institutions (transportation, catering, security, admission/examination services); however, the definition of auxiliary educational services excludes package tours and the transportation carve out is interpreted as applying within the taxable territory, making foreign package tours arranged by travel agents unlikely to qualify and subject to departmental challenge.