Exemption for IIM educational programmes removes service tax on specified full time postgraduate, fellowship and integrated courses.

Services provided by Indian Institutes of Management to their students for specified educational programmes are exempt from service tax: full time residential postgraduate programmes (admissions via Common Admission Test), the Fellow Programme in Management, and five year integrated management programmes; Executive Development Programmes are excluded. The exemption was effected by the cited notification as of the stated commencement, removing service tax liability on these listed educational services provided by the institutes.

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