https://www.taxtmi.com/article/detailed?id=1972 No service tax is payable for pre-school education because such services are specified in the negative list under Clause (l) of section 66(D), covering pre-school, education up to higher secondary, curriculum-linked qualifications, and approved vocational courses; pre-school education includes nursery, day care and kindergarten for children up to about six years, and its objective is holistic development and preparation for formal schooling as reflected in judicial commentary and committee reports. en-us Tue, 18 Dec 2012 17:34:05 +0530 Tue, 18 Dec 2012 17:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1972 No service tax is payable for pre-school education because such services are specified in the negative list under Clause (l) of section 66(D), covering pre-school, education up to higher secondary, curriculum-linked qualifications, and approved vocational courses; pre-school education includes nursery, day care and kindergarten for children up to about six years, and its objective is holistic development and preparation for formal schooling as reflected in judicial commentary and committee reports. Articles Service Tax Tue, 18 Dec 2012 17:34:05 +0530 https://www.taxtmi.com/article/detailed?id=1972