TaxTMI 
TaxTMI 
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 ??
Taxability of Editing and content management services
07 Feb 2007 
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Business Auxiliary Services exemption for education may cover editing services, but classification as Business Support Service poses tax risk.
Whether editing and content management for an educational book publisher are exempt under the Business Auxiliary Services education exemption or taxable as Business Support Service is disputed: one view treats such editing as covered by the education exemption (noting similar treatment for printing) with limited risk, while another stresses the broad scope of Business Support Service that may capture services related to a publisher's business, and recommends intimating the tax department before relying on the exemption. (AI Summary)
Whether editing and content management for an educational book publisher are exempt under the Business Auxiliary Services education exemption or taxable as Business Support Service is disputed: one view treats such editing as covered by the education exemption (noting similar treatment for printing) with limited risk, while another stresses the broad scope of Business Support Service that may capture services related to a publisher's business, and recommends intimating the tax department before relying on the exemption. (AI Summary)