https://www.taxtmi.com/forum/issue?id=106662 CBEC clarified that services classified as auxiliary educational services provided to recognized educational institutions-examples include transport, hostels, housekeeping, security, canteen and analogous campus support-are exempt from service tax. The exemption applies only when the recipient is an educational institute and does not extend to commercial coaching or training entities. A contemporaneous query asks whether, prior to the negative list regime, development of portals or software-based communication for schools might have been classifiable as information technology or software services for taxation. en-us Fri, 28 Mar 2014 18:36:00 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106662 CBEC clarified that services classified as auxiliary educational services provided to recognized educational institutions-examples include transport, hostels, housekeeping, security, canteen and analogous campus support-are exempt from service tax. The exemption applies only when the recipient is an educational institute and does not extend to commercial coaching or training entities. A contemporaneous query asks whether, prior to the negative list regime, development of portals or software-based communication for schools might have been classifiable as information technology or software services for taxation. Discussion-Forum Service Tax Fri, 28 Mar 2014 18:36:00 +0530 https://www.taxtmi.com/forum/issue?id=106662