https://www.taxtmi.com/forum/issue?id=106693 EAS exemption applies only when services are provided for an exempt educational institution; privately offered courses are not covered. The negative-list exclusion for "education as a part of curriculum for obtaining a qualification recognized by law" requires delivery as part of a prescribed curriculum granting a recognized qualification, so private coaching or training not forming part of that curriculum is excluded and remains liable to service tax absent specific revenue confirmation. en-us Thu, 10 Apr 2014 05:37:36 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106693 EAS exemption applies only when services are provided for an exempt educational institution; privately offered courses are not covered. The negative-list exclusion for "education as a part of curriculum for obtaining a qualification recognized by law" requires delivery as part of a prescribed curriculum granting a recognized qualification, so private coaching or training not forming part of that curriculum is excluded and remains liable to service tax absent specific revenue confirmation. Discussion-Forum Service Tax Thu, 10 Apr 2014 05:37:36 +0530 https://www.taxtmi.com/forum/issue?id=106693