Omitted - Services by way of education - From 1.7.2012 to 14.5.2016

Negative list education exclusion allows broad exemption via notifications, while campus recruitment and private tuition remain taxable.

Services by way of education were removed from the Negative List but continued to receive exemption under service tax notifications; Section 66D(l) protects education delivered as part of a curriculum leading to a qualification recognized by Indian law, and notification entries exempt certain services provided by or to educational institutions (transport, catering including government mid day meals, security/cleaning/housekeeping, and admission/examination services). Clarifications limit coverage to Indian recognized qualifications, exclude private coaching and foreign recognized only courses, apply the dominant service rule to bundled offerings, and treat campus recruitment services as taxable while admission test services may be exempt.