Taxability of Editing and content management services

[Guest]

A Co. renderes Editing and content management services for a Books Publishing Company which publishes books only for ' Education'. Notification 14/2004 amended by 19/2005 exempts Business Auxiliary Services for 'Education' purposes. Is the aforesaid case covered by this exemption notification ? Or, if this case is covered by Business Support Services, is there any notification by which Business support services for ' Education' are also exempt ??

AI Summary

Determining if educational content management services are exempt from service tax under Notification 14/2004 for Business Auxiliary Services. A company provides editing and content management services for an educational book publisher, raising questions about service tax applicability. The exemption under Notification 14/2004, amended by 19/2005, applies to Business Auxiliary Services (BAS) for educational purposes. One participant notes the dispute over whether these services fall under BAS or Business Support Services (BSS), which are taxable if related to business or commerce. Another suggests that while BAS for education is exempt, BSS may not be, and advises considering the more specific entry. It is recommended to inform the tax department before deciding.