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    <title>Education services – clarification -- reg.</title>
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    <description>Education services are exempt from service tax under the negative list and by notification: services provided to an educational institution in respect of education exempted from service tax are exempt when rendered as auxiliary educational services or renting of immovable property. &quot;Auxiliary educational services&quot; include imparting skill or knowledge, course content development, admission-related services, conduct of examinations, transportation of students/faculty/staff, government-sponsored mid-day meal catering, and other outsourced services ordinarily carried out by institutions; such outsourced services (e.g., transport, hostels, housekeeping, security, canteen) are therefore exempt.</description>
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    <pubDate>Thu, 19 Sep 2013 00:00:00 +0530</pubDate>
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      <title>Education services – clarification -- reg.</title>
      <link>https://www.taxtmi.com/circulars?id=52454</link>
      <description>Education services are exempt from service tax under the negative list and by notification: services provided to an educational institution in respect of education exempted from service tax are exempt when rendered as auxiliary educational services or renting of immovable property. &quot;Auxiliary educational services&quot; include imparting skill or knowledge, course content development, admission-related services, conduct of examinations, transportation of students/faculty/staff, government-sponsored mid-day meal catering, and other outsourced services ordinarily carried out by institutions; such outsourced services (e.g., transport, hostels, housekeeping, security, canteen) are therefore exempt.</description>
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      <pubDate>Thu, 19 Sep 2013 00:00:00 +0530</pubDate>
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