<h1>Exemption for educational services: auxiliary and institution-supplied services are not subject to service tax under the negative list and notification.</h1> Levy of service tax on services connected with education is precluded by the negative list and by a government exemption. The exemption notification defines auxiliary educational services - outsourced activities ordinarily carried out by institutions, including admission services, examinations, catering under government mid-day meal schemes and student transportation - and exempts such services supplied to educational institutions in respect of exempt education, with examples including transport, hostels, housekeeping, security and canteen services.