https://www.taxtmi.com/article/detailed?id=5283 Amendment narrowing the exemption to services "to" educational institutions has produced an apparent drafting anomaly: while the intent was to withdraw exemption only for renting of immovable property by institutions to outsiders, the amended wording excludes auxiliary services provided by institutions to students. The bundled services doctrine preserves exemption for auxiliary activities naturally integrated with recognized education, and passenger transport provided by institutions fits the contract carriage transport exemption, but overall ambiguity warrants regulatory clarification. en-us Mon, 16 Sep 2013 11:19:53 +0530 Mon, 16 Sep 2013 11:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5283 Amendment narrowing the exemption to services "to" educational institutions has produced an apparent drafting anomaly: while the intent was to withdraw exemption only for renting of immovable property by institutions to outsiders, the amended wording excludes auxiliary services provided by institutions to students. The bundled services doctrine preserves exemption for auxiliary activities naturally integrated with recognized education, and passenger transport provided by institutions fits the contract carriage transport exemption, but overall ambiguity warrants regulatory clarification. Articles Service Tax Mon, 16 Sep 2013 11:19:53 +0530 https://www.taxtmi.com/article/detailed?id=5283