Exemption to Education Institute.

[S KUMAR]

Dear Sir,

whether the service provider (Proprietor) is eligible for service tax exemption as per Not No. 25/2012 who provides services of Security/detective service to deemed university/Pvt. University. The university is provide master and bachelor degree in (basically MCA,MBA, Medical degree).

AI Summary

Service tax exemption for security services to private universities denied for 2014-2018; definition of 'educational institution' pivotal. A service provider inquired about eligibility for service tax exemption under Notification No. 25/2012 for providing security services to a deemed or private university offering degrees like MCA, MBA, and medical degrees. The discussion clarified that no exemption applies for the period 2014-2018, referencing amendments in subsequent notifications. The key issue was defining 'educational institution,' which must align with the parameters in the notifications. The exemptions apply to services such as transportation, catering, and security within educational institutions, but the definition of such institutions is crucial for determining exemption eligibility.