https://www.taxtmi.com/article/detailed?id=5114 The note explains that education services on the negative list and services exempted under the mega-exemption operate separately: auxiliary educational services and renting of immovable property are exempt only when they relate to education that is itself exempt. A subsequent narrowing limits exemption for services "provided to" institutions and withdraws exemption for services "provided by" institutions in respect of exempt education, creating potential taxability where institutions supply auxiliary services to non-educational recipients or provide such services independently. en-us Thu, 25 Apr 2013 16:22:03 +0530 Thu, 25 Apr 2013 16:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5114 The note explains that education services on the negative list and services exempted under the mega-exemption operate separately: auxiliary educational services and renting of immovable property are exempt only when they relate to education that is itself exempt. A subsequent narrowing limits exemption for services "provided to" institutions and withdraws exemption for services "provided by" institutions in respect of exempt education, creating potential taxability where institutions supply auxiliary services to non-educational recipients or provide such services independently. Articles Service Tax Thu, 25 Apr 2013 16:22:03 +0530 https://www.taxtmi.com/article/detailed?id=5114