https://www.taxtmi.com/article/detailed?id=6030 Service tax distinguishes education from coaching; exemptions hinge on statutory scope and notifications. Notification No. 25/2012 ST exempted certain services provided to or by educational institutions in respect of education, notably auxiliary educational services and renting of immovable property, with auxiliary services defined to include course development, knowledge enhancement activities and outsourced educational functions. An amendment replaced "provided to or by" with "provided to", removing exemption for services provided by educational institutions and narrowing the exemption to services supplied to educational institutions. en-us Thu, 29 Jan 2015 06:38:30 +0530 Thu, 29 Jan 2015 06:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6030 Service tax distinguishes education from coaching; exemptions hinge on statutory scope and notifications. Notification No. 25/2012 ST exempted certain services provided to or by educational institutions in respect of education, notably auxiliary educational services and renting of immovable property, with auxiliary services defined to include course development, knowledge enhancement activities and outsourced educational functions. An amendment replaced "provided to or by" with "provided to", removing exemption for services provided by educational institutions and narrowing the exemption to services supplied to educational institutions. Articles Service Tax Thu, 29 Jan 2015 06:38:30 +0530 https://www.taxtmi.com/article/detailed?id=6030