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 educational institutions depends on whether recipient qualifies as educational institution.
Qualification for exemption of security services depends on whether the recipient qualifies as an educational institution under the notifications; exemptions apply where the institution provides covered levels of education or recognised qualifications, otherwise security services to such institutions are not exempt and reverse charge and notification amendments must be considered.