SERVICES PROVIDED BY PRE-SCHOOL (SERVICE TAX)

[NAMAN DOKANIA]

Sir,

Services provided by Pre-School is exempted by Notification 25/2012-ST or not?

[KASTURI SETHI]

Notification No.25/12-ST dated 20.6.12 as amended vide Notification No.9/2016-ST dated 1.3.16 Clause (a) of Entry No.9 specifically provides that services provided by an educational institution to its students, faculty and staff is exempt. Definition of an educational institution is given below :

[Notification No. 9/2016-S.T., dated 1-3-2016] Date of enactment 14.5.16

(ii) for clause (oa), the following shall be substituted with effect from such date on which the Finance Bill, 2016, receives assent of the President of India, namely :-

(oa) “educational institution” means an institution providing services by way of :

(i) pre-school education and education up to higher secondary school or equivalent;

(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;

(iii) education as a part of an approved vocational education course

[Shilpi Jain]

It is exempt. But why have you got this doubt?