TaxTMI 
TaxTMI 
Sir,
Services provided by Pre-School is exempted by Notification 25/2012-ST or not?
SERVICES PROVIDED BY PRE-SCHOOL (SERVICE TAX)
18 Dec 2021 
2 Replies 
2246 Views Asked by
Pre-school service exemption affirmed: pre-school falls within educational institution exemption so qualifying services are exempt.
Services provided by pre-school are covered by the statutory exemption for services rendered by an educational institution to its students, faculty and staff; the amended definition of educational institution explicitly includes pre-school education, so services supplied by a qualifying pre-school to students, faculty and staff fall within the exemption. (AI Summary)
Services provided by pre-school are covered by the statutory exemption for services rendered by an educational institution to its students, faculty and staff; the amended definition of educational institution explicitly includes pre-school education, so services supplied by a qualifying pre-school to students, faculty and staff fall within the exemption. (AI Summary)